Across-the-Board Rescissions in
Appropriations Acts: Overview and Recent
Practices
Jessica Tollestrup
Analyst on Congress and the Legislative Process
September 20, 2013
Congressional Research Service
7-5700
www.crs.gov
R43234
CRS Report for Congress
Pr
epared for Members and Committees of Congress
Across-the-Board Rescissions in Appropriations Acts: Overview and Recent Practices
Summary
As the annual appropriations process draws to a close each fiscal year, Congress and the President
often must come to an agreement not only on the level of funding for individual items or accounts
but also with regard to the total amount of discretionary budget authority that will be provided for
that fiscal year. If that agreed-upon amount requires a reduction in budget authority and sufficient
reductions are not associated with individual programs, an alternative method to reduce that
amount is an “across-the-board rescission.”
A rescission is a provision of law that cancels budget authority prior to when it would otherwise
expire, making it unavailable for future obligation. An across-the-board rescission cancels budget
authority that first becomes available in the upcoming fiscal year for multiple accounts
simultaneously to achieve a certain amount of savings. This type of rescission targets accounts in
an entire bill, or a portion of a bill, by making cuts to those accounts according to a specified
formula.
The statutory structure and basic elements of across-the-board rescissions have been highly
consistent in recent practice. At a minimum, such provisions contain a formula that specifies the
rate, coverage, and level of application for the reduction. This formula may be accompanied by
other provisions that provide exceptions to that formula and that require the Office of
Management and Budget (OMB) to report to the House and Senate Appropriations Committees
the dollar amount of reductions that were implemented.
Between FY2008 and FY2013, across-the-board rescissions occurred in four of six fiscal years;
no such rescissions were carried in appropriations acts for FY2009 or FY2010. The four
appropriations acts during this period with across-the-board rescissions were either omnibus or
full-year continuing appropriations acts; no supplemental, interim continuing resolutions, or
regular annual appropriations acts, contained across-the-board rescissions. The coverage, rate,
and estimated aggregate dollar amount of reductions of these rescissions varied considerably
during this period. Most recently, in FY2013, some of the reductions in P.L. 113-6 affected certain
discretionary accounts in five of the appropriations acts included therein, while other reductions
covered all discretionary accounts funded by the act. The total amount of budget authority
reduced pursuant to the FY2013 across-the-board rescissions was in excess of $2.3 billion.
This report provides information on the main components of across-the-board rescissions and
recent practices between FY2008 through FY2013. The Appendix to this report contains the text
of all across-the-board rescissions enacted between FY2008 and FY2013. Information on across-
the-board rescissions prior to FY2008 is contained in the CRS Report RL32153, Across-the-
Board Spending Cuts in End-of-Session Appropriations Acts, by Robert Keith.
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Across-the-Board Rescissions in Appropriations Acts: Overview and Recent Practices
Contents
Introduction ...................................................................................................................................... 1
Main Components ............................................................................................................................ 2
Formula ..................................................................................................................................... 3
Exceptions ................................................................................................................................. 4
Reporting Requirements for the Office of Management and Budget ........................................ 4
Across-the-Board Rescissions: FY2008-FY2013 ............................................................................ 5
Figures
Figure 1. Across-the-Board Rescission Components, Example ...................................................... 3
Tables
Table 1. Across-the-Board Rescissions: FY2008-FY2013 .............................................................. 5
Appendixes
Appendix. Text of Across-the-Board Rescissions, FY2008-FY2013 .............................................. 9
Contacts
Author Contact Information........................................................................................................... 17
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Across-the-Board Rescissions in Appropriations Acts: Overview and Recent Practices
Introduction
Each fiscal year, federal government agencies are provided budget authority1 for discretionary
spending2 through the enactment of appropriations laws. 3 For that annual appropriations process
to conclude, Congress and the President must come to an agreement not only on the level of
funding for individual items or accounts but also with regard to the total amount of discretionary
budget authority that will be provided for that fiscal year. If that agreed-upon amount requires a
reduction in budget authority and sufficient reductions are not associated with individual
programs, an alternative method to reduce that amount is an “across-the-board rescission.”
A rescission is a provision of law that cancels budget authority prior to when it would otherwise
expire, 4 making it unavailable for future obligation. 5 An across-the-board rescission cancels
budget authority that first becomes available in the upcoming fiscal year for multiple accounts
simultaneously by a uniform percentage to achieve a certain amount of savings. This type of
rescission targets accounts in an entire bill, or a portion of a bill, by making cuts to those accounts
according to a specified formula.6
By providing a method to achieve an agreed-upon level of discretionary spending, across-the-
board rescissions can have a significant role for the statutory and procedural budget enforcement
associated with such spending for a fiscal year. For statutory budget enforcement, the Budget
Control Act of 2011 imposed limits on discretionary spending that apply each fiscal year between
FY2012 and FY2021.7 Furthermore, prior to the enactment of appropriations, procedural
requirements under the Congressional Budget Act of 19748 provide for allocations of
discretionary budget authority to enforce agreed upon fiscal constraints during floor
1 Appropriations bills provide agencies budget authority, which is authority provided by federal law to enter into
contracts or other financial obligations that will result in immediate or future expenditures (or outlays) involving
federal government funds. For a further explanations of these terms, see U.S. Government Accountability Office
(GAO), A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP, September 2005, pp. 20-21,
available at http://www.gao.gov.
2 Discretionary spending, which accounts for roughly one-third of total federal spending, is spending that is under the
jurisdiction of the House and Senate Appropriations Committees. For the most part, discretionary spending funds the
routine operations of the federal government. It is distinguished from direct or mandatory spending, which is controlled
by the legislative committees in substantive law and funds such mandatory programs as Social Security and Medicare.
3 For further information on the appropriations process, see CRS Report R42388, The Congressional Appropriations
Process: An Introduction, by Jessica Tollestrup.
4 Budget authority is generally made available for obligation during a specified time period, typically the upcoming
fiscal year. Once budget authority reaches the end of that time period, it “expires,” meaning that it is no longer
available for obligation.
5 For further information on rescissions, see GAO, A Glossary of Terms Used in the Federal Budget Process, GAO-05-
734SP, September 2005, pp. 85-86, available at http://www.gao.gov.
6 In contrast, account- or program-specific rescissions cancel budget authority provided in previous fiscal years that
was already made available for agencies and is still available for obligation. That amount of canceled budget authority
can be used to offset new budget authority provided for the upcoming fiscal year. For example, P.L. 113-6, Division A,
Sec., 737, contained the following rescission:
Of the unobligated balance of funds available to the Department of Agriculture for the cost of broadband loans
under the heading “Rural Development Programs—Rural Utilities Service—Distance Learning, Telemedicine, and
Broadband Program” in prior appropriation Acts, $25,320,000 is rescinded.
7 These limits are found in Section 251 of the Balanced Budget and Emergency Deficit Control Act of 1985.
8 P.L. 93-344; 88 Stat. 297; 2 USC 60-688.
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consideration.9 Both the Appropriations Committee allocations and statutory discretionary
spending limits are enforceable through points of order during floor consideration. 10 In addition,
the statutory limits are also enforced subsequent to enactment through sequestration.11 Across-
the-board rescissions may be used to bring appropriations below the allocations and spending
limits prior to floor consideration to avoid points of order. And if, during consideration,
appropriations comply with the statutory spending limits through the use of across-the-board
rescissions, sequestration after enactment can also be avoided.12
Across-the-board rescissions have been included in the final annual appropriations acts in recent
years on a number of occasions, including four of the past six fiscal years. Most recently, in
FY2013, across-the-board rescissions were enacted in P.L. 113-6, the Consolidated and Further
Continuing Appropriations Act of 2013.
This report provides information on the main components of across-the-board rescissions and
recent practices between FY2008 through FY2013. The Appendix to this report contains the text
of all across-the-board rescissions enacted during this period. Information on across-the-board
rescissions prior to FY2008 is contained in the CRS Report RL32153, Across-the-Board
Spending Cuts in End-of-Session Appropriations Acts, by Robert Keith.
Main Components
The statutory structure and basic elements of across-the-board rescissions have been highly
consistent in recent practice. At a minimum, such provisions contain a formula that specifies the
rate, coverage, and level of application for the reduction. This formula may be accompanied by
other provisions that provide exceptions to that formula and that require the Office of
Management and Budget (OMB) to report to the House and Senate Appropriations Committees
the dollar amount of reductions that were implemented. These components are discussed in the
remainder of this section and are illustrated in Figure 1.
9 Congressional Budget Act, Sec. 302(a) and (b). Procedural budget enforcement may be established through other
methods, such as through provisions in the congressional budget resolution.
10 Primarily, the Appropriations Committee allocations are enforced through points of order under Secs. 302(f) and
311. Points of order to enforce the statutory spending limits would be raised under the Congressional Budget Act, Sec.
312(b).
11 Sequestration involves the automatic cancelation of budget authority through largely across-the-board reductions of
non-exempt programs and activities. Procedures for discretionary spending sequestration are provided by the Balanced
Budget and Emergency Deficit Control Act of 1985. For further information about the Budget Control Act, see CRS
Report R41965, The Budget Control Act of 2011, by Bill Heniff Jr., Elizabeth Rybicki, and Shannon M. Mahan.
12 Across-the-board rescissions and sequestration have similar policy effects, in that they both implement across-the-
board cuts to affected accounts at the program, project, and activity (PPA) level. They are, however, technically distinct
budget process mechanisms in at least one important regard. Across-the-board rescissions are a mechanism through
which discretionary spending can be reduced to comply with the spending limits that is implemented prior to
enactment. Sequestration is a mechanism through which discretionary spending can be reduced to comply with the
spending limits that is triggered post enactment.
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Figure 1. Across-the-Board Rescission Components, Example
P.L. 112-74, Division F, Section 527
Source: Text of P.L. 112-74.
Formula
The rate of an across-the-board rescission is a uniform percentage by which the budget authority
subject to the rescission is to be reduced. In some cases, different rates are specified for various
types of covered budget authority.
The coverage of an across-the-board rescission generally refers to the accounts for which the
reduction is in effect, which is typically expressed in terms of specific titles or divisions of an
appropriations act.13 In current practice, across-the-board rescissions usually cover only the
accounts containing discretionary budget authority in the affected titles or divisions. Sometimes,
however, the provisions of an across-the-board rescission specify that any contract authority
subject to obligations limitations in the affected titles or divisions should also be reduced.14 All
discretionary budget authority in affected accounts may be subject to a single rate, or different
rates may be provided for budget authority that meets certain criteria, such as “nonsecurity” and
“security” budget authority.15 Usually, the coverage only includes funds for the budget year that
13 See, for example, P.L. 110-161, Div. A, Sec. 752.
14 See, for example, P.L. 113-6, Div. G, Sec. 3004. Contract authority is a form of budget authority that is typically
provided in an authorizing law. An obligation limitation in an appropriations act would reduce the amount of budget
authority for that upcoming fiscal year that would have otherwise become available in that authorizing law. The amount
of the limitation is typically treated as discretionary spending for the purposes of budget enforcement. For further
information, see Congressional Budget Office, Glossary, January 2012 update, p. 14, available at http://www.cbo.gov.
15 See, for example, P.L. 113-6, Div. G, Sec. 3001. In this example, “security” and “nonsecurity” budget authority are
as defined by the Balanced Budget and Emergency Deficit Control Act of 1985. “Security” is all budget authority for
the Department of Defense, Department of Homeland Security, Department of Veteran’s Affairs, the National Nuclear
Security Administration, intelligence community management, and international affairs (function 050). “Nonsecurity”
is all budget authority that is not security.
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are made available by the act in which the across-the-board rescission is being enacted; the
coverage may also specify that the reduction also applies to advance appropriations provided in
other appropriations acts that are to become available that budget year.16
The level of application of an across-the-board rescission is the level of detail within a covered
budget account to which the rate applies. This is usually the “program, project, or activity” level
(PPA)17, meaning that each PPA in an affected account is reduced by the rate of the rescission.
Exceptions
Once the formula for the across-the-board rescission is established, provisions in that rescission
may provide exceptions to that formula. These exceptions typically involve the coverage or level
of application.18 Coverage exceptions would specify that certain divisions, sections, accounts, or
portions of accounts, are not to be reduced, thus exempting them from the coverage of the
reductions.19 Level of application exceptions would provide either a more general or specific rate
for reduction than the PPA level, thus affecting the amount of flexibility that an agency possesses
to allocate the reductions.20
Reporting Requirements for the Office of Management and Budget
Across-the-board rescissions of executive branch accounts usually include reporting requirements
for the OMB.21 These provide that within 30 days of enactment, the OMB Director must submit
to the House and Senate Appropriations Committees a report that specifies the amount of each
reduction by account that was made pursuant to the rescission. All of the reports between FY2004
and FY2013 have been made available on OMB’s website.22
No reporting requirements have been included in across-the-board rescissions for legislative
branch or judiciary accounts in recent years. However, information on the amount of the
16 See, for example, P.L. 112-10, Div. B, Sec. 1119. Advance appropriations is a form of budget authority that becomes
available one or more fiscal years after the budget year of the appropriations act in which it was enacted. For further
information, see GAO, A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP, September 2005, p.
8, available at http://www.gao.gov.
17 A PPA is “an element within a budget account. For annually appropriated accounts, the Office of Management and
Budget [OMB] and agencies identify PPAs by reference to committee reports and budget justifications.... ” GAO, A
Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP, September 2005, p. 80, available at
http://www.gao.gov.
18 Provisions in across-the-board rescissions could provide exceptions for the rate for reduction, but none have done so
in recent years.
19 For example, across-the-board rescissions have exempted discretionary budget authority made available under the
Student Financial Assistance account for the Federal Pell Grants program, see P.L. 110-161, Div. G, Sec. 528 (c); P.L.
112-74, Div. F, Sec. 527(c); and P.L. 113-6, Sec. 1101(c)(2).
20 For example, provisions in P.L. 111-161, Sec. 437 (c), P.L. 112-74, Sec. 436(c), P.L. 113-6, Sec. 1101(c)(1),
specified that the application of the rescission within the “Bureau of Indian Affairs, Indian Land, and Water Claim
Settlements and Miscellaneous Payments to Indians” account was at the discretion of the Secretary. As a consequence,
the Secretary had the authority to apply the rescission disproportionately across the PPAs in that account.
21 See, for example, P.L. 113-6, Sec. 3001(e).
22 http://www.whitehouse.gov/omb/legislative_reports/reduction_reports/.
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reduction may be provided in agency budget justifications for the following fiscal year in some
circumstances.23
Across-the-Board Rescissions: FY2008-FY2013
Table 1 lists the across-the-board rescissions that were enacted between FY2008 and FY2013,
along with information about their coverage, rate, and estimated dollar reduction. The full text of
these rescissions is provided in the Appendix to this report. Across-the-board rescissions
occurred in four of six fiscal years; no such rescissions were carried in appropriations acts for
FY2009 or FY2010. The four appropriations acts during this period with across-the-board
rescissions were either omnibus24 or full-year continuing appropriations25 acts; no supplemental,26
interim continuing resolutions, or regular annual appropriations acts, contained across-the-board
rescissions. As was previously stated, all four appropriations acts were the final acts providing
annual appropriations for each fiscal year.
Table 1. Across-the-Board Rescissions: FY2008-FY2013
Coverage
Rate
Fiscal Year
Public Law
Covered
Estimated
(Enactment
Division,
Division
$Reduction
Date)
Section
Subjecta
Description Percentage
[millions]b
2008
Division A,
AG
Division A, FY2008 discretionary
0.7
89.3
Section 752(a)
budget authority
P.L. 110-161
(12/26/2007
Division C,
EW
Title III of Division C, FY2008
1.6 7.9
Section 312(a)
congressionally directed projectsc
Title III of Division C, all other
0.91 223.5
FY2008 discretionary budget authority
Division F,
INT
Titles I-IV of Division F, FY2008
1.56 422.2
Section 437(a)
discretionary budget authority
23 See, for example, Library of Congress: FY2009 Congressional Budget Justification, January 15, 2008, p. 16,
available at http://www.loc.gov/about/reports/budget/fy2009.pdf.
24 The annual appropriations process currently anticipates the enactment of 12 “regular appropriations” bills each fiscal
year. These acts specify the amount of budget authority for each account funded therein. Sometimes, however, two or
more of the regular bills are combined into a single legislative vehicle for enactment, which is referred to as a
consolidated or “omnibus” appropriations act. For further information on omnibus appropriations measures, see CRS
Report RL32473, Omnibus Appropriations Acts: Overview of Recent Practices, by Jessica Tollestrup.
25 Continuing appropriations acts, which are sometimes referred to as continuing resolutions or CRs, extend the funds
provided in the previous year’s appropriations acts by reference, instead of providing an amount for each account
funded therein. “Interim” CRs provide continuing appropriations on a temporary basis and expire prior to the end of the
fiscal year. As an alternative to the enactment of regular appropriations, however, a “full-year” CR is sometimes used
to provide funds for the activities covered in one or more regular appropriations bills through the remainder of the
fiscal year. For further information on CRs, see CRS Report R42647, Continuing Resolutions: Overview of
Components and Recent Practices, by Jessica Tollestrup.
26 Supplemental appropriations act provide funds for a fiscal year in addition to those that were provided through
annual appropriations. For further information, see GAO, A Glossary of Terms Used in the Federal Budget Process,
GAO-05-734SP, September 2005, p. 93, available at http://www.gao.gov.
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Coverage
Rate
Fiscal Year
Public Law
Covered
Estimated
(Enactment
Division,
Division
$Reduction
Date)
Section
Subjecta Description Percentage
[millions]b
Division G,
LHHS
Division G, FY2008 discretionary
1.747 2,343.5
Section 528(a)
budget authority and FY2008 advance
appropriationsd
Division H,
LB
Title I of Division H, FY2008
0.25 Not
Available
Section 210(a)
discretionary budget authority
Division J,
SFO
Division J, FY2008 discretionary
0.81 270.4
Section
budget authority
699P(a)
2009
[None]
2010
[None]
2011
Division B,
AG, CJS,
Division B, FY2011 discretionary
0.2 1,116.5
Section
DHS, EW, budget authority and FY2011 advance
P.L. 112-10
1119(a)
FSGG,
appropriations d
(4/15/2011)
INT,
LHHS, LB,
MCVA,
SFO,
THUD
2012
Division E,
INT
Titles 1-IV of Division E, FY2012
0.16 47.1
Section 436(a)
discretionary budget authority
P.L. 112-74
(12/23/2007)
Division F,
LHHS
Division F, FY2012 discretionary
0.189 266.6
Section 527(a)
budget authority and FY2012 advance
appropriationsd
2013
Division G,
AG, DHS
Divisions A and E, FY2013
2.513 524.3
Section
nonsecurityf discretionary budget
P.L. 113-6e
3001(b)
authority
(3/26/2013)
CJS
Division B, FY2013 nonsecurityf
1.877 1,154.6
budget authority
AG, CJS,
Divisions A through E, FY2013
0.1 574.8
DOD,
securityf discretionary budget
MCVA,
authority
DHS
Division G,
AG, CJS,
Divisions A through F, FY2013
0.2 857.3
Section
DHS, EW, nonsecurity f budget authority and
3004(c)(1)g
DOD
contract authority subject to
FSGG,
obligation limitations,h and FY2013
INT,
advance appropriationsd
LHHS, LB,
MCVA,
Divisions A through F, FY2013
0.032 217.4
SFO,
securityf budget authority and
THUD
contract authority subject to
obligation limitations,h and FY2013
advance appropriationsd
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Source: Text of P.L. 110-161, P.L. 112-10, P.L. 112-74, and P.L. 113-6. OMB reduction reports (January 25, 2008
[P.L. 110-161]; May 13, 2011 [P.L. 112-10]; January 22, 2012 [P.L. 112-74]; April 25, 2013 [P.L. 113-6]), available
at http://www.whitehouse.gov/omb/legislative_reports/reduction_reports/.
a. AG=Agriculture, Rural Development, Food and Drug Administration, and Related Agencies;
CJS=Commerce, Justice, Science, and Related Agencies; DOD=Department of Defense; EW=Energy and
Water Development and Related Agencies; FSGG=Financial Services and General Government;
DHS=Department of Homeland Security; INT=Department of the Interior, Environment, and Related
Agencies; LHHS=Departments of Labor, Health and Human Services, and Education, and Related Agencies;
LB=Legislative Branch; MCVA=Military Construction and Veterans Affairs and Related Agencies;
SFO=Department of State, Foreign Operations, and Related Programs; THUD=Transportation, Housing
and Urban Development, and Related Agencies.
b. The estimated dollar amount of each reduction is from the OMB reduction reports required by each act
(January 25, 2008 [P.L. 110-161]; May 13, 2011 [P.L. 112-10]; January 22, 2012 [P.L. 112-74]; April 25, 2013
[P.L. 113-6]), available at http://www.whitehouse.gov/omb/legislative_reports/reduction_reports/. Amounts
are rounded to the nearest $100,000. These reduction reports do not include the amount of any reduction
to legislative branch or judiciary accounts.
c. “Congressionally directed projects,” also known as “congressionally directed spending items” or
“earmarks,” were identified in House Appropriations Committee Print accompanying H.R. 2764, December
17, 2007, pp. 620-781.
d. Advance appropriations is a form of budget authority that becomes available one or more fiscal years after
the budget year of the appropriations act in which it was enacted. For further information, see GAO, A
Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP, September 2005, p. 8, available at
http://www.gao.gov.
e. P.L. 113-6, Division F, Section 1101(c) continued the FY2012 across-the-board rescissions for the FY2013
funds provided by the CR. Because there was no reporting requirement associated with the FY2013
extension, no OMB estimate is available as to the dollar amounts of the reductions.
f.
The “nonsecurity” and “security” categories for the coverage of these reductions are as defined by section
250(c)(4)(A) and (B) of the Balanced Budget and Emergency Deficit Control Act of 1985. “Security” is al
budget authority for the Department of Defense, Department of Homeland Security, Department of
Veteran’s Affairs, the National Nuclear Security Administration, intelligence community management, and
international affairs (function 050). “Nonsecurity” is all budget authority that is not security.
g. P.L. 113-6, Division G, Section 3004, provided a mechanism to ensure that the statutory discretionary
spending limits for FY2013 would not be exceeded by the appropriations provided in that act in the form of
an across-the-board rescission. As enacted, this section provided a rate of 0% for reductions to security and
nonsecurity budget authority. OMB was given the authority to increase these percentages if it determined
that additional rescissions were needed to avoid exceeding the limits due to technical estimating differences
with CBO. Subsequent to the enactment of P.L. 113-6, OMB calculated that both limits would be exceeded
and increased the rates to 0.032% for security budget authority, and 0.2% for nonsecurity budget authority.
For further information on this rescission, see CRS Report R42782, FY2013 Continuing Resolutions: Analysis of
Components and Congressional Action, by Jessica Tollestrup.
h. Contract authority is a form of budget authority that is typically provided in an authorizing law. An
obligation limitation in an appropriations act would reduce the amount of budget authority for that
upcoming fiscal year that would have otherwise become available in that authorizing law. The amount of the
limitation is usual y treated as discretionary spending for the purposes of scorekeeping. For further
information, see Congressional Budget Office, Glossary, January 2012 update, p. 14, available at
http://www.cbo.gov.
The coverage of the across-the-board rescissions during this period varied considerably. In the
FY2008 act, six of the 11 divisions (corresponding to regular appropriations acts) were subject to
across-the-board rescissions. Across-the-board rescissions for the FY2012 act affected accounts
in two of nine divisions. On the other hand, the sole across-the-board rescission in FY2011
covered Division B and the 11 appropriations bills funded therein. Most recently, in FY2013, the
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reductions in Section 3001 affected certain accounts in five of the appropriations acts included
therein (Divisions A through E), whereas Section 3004 reductions covered all accounts in the
act.27
Across-the-board rescissions also differed with regard to the rate and estimated aggregate dollar
amount of the reduction. In FY2008, seven different rates were provided for accounts across six
divisions, ranging from .25% (Division H) to 1.717% (Division G); the total amount of budget
authority reduced was about $3.4 billion. In contrast, a uniform rate for all covered accounts was
provided for FY2011 of .2%, resulting in a cut of about $1.1 billion. In FY2012, the accounts in
the two affected divisions were subject to different rates, 0.16% and 0.189%, respectively, which
equaled a total reduction of about $313.7 million. In addition to continuing the FY2012 cuts,
FY2013 had two across-the-board rescissions that specified separate rates for security and
nonsecurity budget authority. In total, the Section 3001 reductions totaled about $2.3 billion,
whereas Section 3004 resulted in about $1.1 billion in cuts. Consequently, the total dollar
amounts reduced by the FY2008 and FY2013 across-the-board rescissions were the largest during
this period.
27 P.L. 113-6, Division F, Section 1101(c) continued the FY2012 across-the-board rescissions for the FY2013 funds
provided by the CR. Because there was no reporting requirement associated with the FY2013 extension, no OMB
estimate is available as to the dollar amounts of the reductions.
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Appendix. Text of Across-the-Board Rescissions,
FY2008-FY2013
FY2008 (P.L. 110-161)
Division A, Section 752
SEC. 752. (a) Except as provided in subsection (c), there is hereby rescinded an amount equal to
0.7 percent of the budget authority provided for fiscal year 2008 for any discretionary account in
division A of this Act.
(b) Any rescission made by subsection (a) shall be applied proportionately—
(1) to each discretionary account and each item of budget authority described in subsection
(a); and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the appropriation Act, accompanying reports, or
explanatory statement for the relevant fiscal year covering such account or item).
(c) The rescission in subsection (a) shall not apply to budget authority appropriated or otherwise
made available by this Act in the following amounts in the following activities or accounts:
(1) $6,020,000,000 provided for the Special Supplemental Nutrition Program for Women,
Infants, and Children (WIC) in the Department of Agriculture in division A.
(2) $930,120,000 provided for the Food Safety and Inspection Service in the Department of
Agriculture in division A.
(3) Any amount designated as described in section 5 (in the matter preceding division A of
this consolidated Act).
(d) Not later than 30 days after the date of enactment of this Act, the Director of the Office of
Management and Budget shall submit to the Committee on Appropriations of the Senate and the
Committee on Appropriations of the House of Representatives a report that specifies the account
and amount of each rescission made pursuant to this section.
Division C, Section 312
SEC. 312. (a) ACROSS-THE-BOARD RESCISSIONS.—There is hereby rescinded—
(1) from discretionary accounts in this title that contain congressionally directed projects, an
amount equal to 1.6 percent of the budget authority provided for fiscal year 2008 for such
projects; and (2) from all discretionary accounts in this title, an amount equal to 0.91 percent
of the other budget authority provided for fiscal year 2008.
(b) DEFINITIONS.—For purposes of this section:
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(1) The term ‘‘congressionally directed project’’ means a congressional earmark or
congressionally directed spending item specified in the list of such earmarks and items for
this division that is included in the explanatory statement described in section 4 (in the matter
preceding division A of this consolidated Act).
(2) The term ‘‘other budget authority’’ means an amount equal to all discretionary budget
authority, less the amount provided for congressionally directed projects.
(c) PROPORTIONATE APPLICATION TO OTHER PROGRAMS, PROJECTS, AND
ACTIVITIES.—Any rescission made by subsection (a)(2) shall be applied proportionately—
(1) to each discretionary account; and
(2) within each such account, to each program, project, and activity (with programs, projects,
and activities as delineated in the appropriation Act or accompanying reports for the relevant
fiscal year covering such account).
(d) REPORT.—Within 30 days after the date of the enactment of this section, the Director of the
Secretary of Energy shall submit to the Committees on Appropriations of the House of
Representatives and the Senate a report specifying the account and amount of each rescission
made pursuant to this section.
Division F, Section 437
SEC. 437. (a) ACROSS-THE-BOARD RESCISSIONS.—There is hereby rescinded an amount
equal to 1.56 percent of the budget authority provided for fiscal year 2008 for any discretionary
appropriation in titles I through IV of this Act.
(b) PROPORTIONATE APPLICATION.—Any rescission made by subsection (a) shall be
applied proportionately—
(1) to each discretionary account and each item of budget authority described in subsection (a);
and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the appropriation Act or accompanying reports for the
relevant fiscal year covering such account or item, or for accounts and items not included in
appropriation Acts, as delineated in the most recently submitted President’s budget).
(c) INDIAN LAND AND WATER CLAIM SETTLEMENTS.—Under the heading ‘‘Bureau of
Indian Affairs, Indian Land and Water Claim Settlements and Miscellaneous Payments to
Indians’’, the across- the-board rescission in this section, and any subsequent across- the-board
rescission for fiscal year 2008, shall apply only to the first dollar amount in the paragraph and the
distribution of the rescission shall be at the discretion of the Secretary of the Interior who shall
submit a report on such distribution and the rationale therefor to the House and Senate
Committees on Appropriations.
(d) OMB REPORT.—Within 30 days after the date of the enactment of this section the Director
of the Office of Management and Budget shall submit to the Committees on Appropriations of the
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House of Representatives and the Senate a report specifying the account and amount of each
rescission made pursuant to this section.
Division G, Section 528
SEC. 528. (a) ACROSS-THE-BOARD RESCISSIONS.—There is hereby rescinded an amount
equal to 1.747 percent of the fiscal year 2008 budget authority—
(1) provided for any discretionary account of this Act; and
(2) provided in any advance appropriation for fiscal year 2008 for any discretionary account
of this Act made available by any prior fiscal year appropriation Act.
(b) PROPORTIONATE APPLICATION.—Any rescission made by subsection (a) shall be
applied proportionately—
(1) to each discretionary account and each item of budget authority described in such
subsection; and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the appropriation Act, accompanying reports, or
explanatory statement for fiscal year 2008 covering such account or item, or for accounts and
items not included in appropriation Acts, as delineated in the most recently submitted
President’s budget).
(c) EXCEPTIONS.—This section shall not apply—
(1) to discretionary budget authority that has been designated as described in section 5 (in the
matter preceding division A of this consolidated Act); or
(2) to discretionary budget authority made available under title III under the Student Financial
Assistance account for the Federal Pell Grants program.
(d) OMB REPORT.—Within 30 days after the date of the enactment of this section the Director
of the Office of Management and Budget shall submit to the Committees on Appropriations of the
House of Representatives and the Senate a report specifying the account and amount of each
rescission made pursuant to this section.
Division H, Section 210
SEC. 210. (a) RESCISSIONS.—There is hereby rescinded an amount equal to 0.25 percent of the
budget authority provided for fiscal year 2008 for any discretionary account in title I of this Act.
(b) PROPORTIONATE APPLICATION.—Any rescission made by subsection (a) shall be
applied proportionately—
(1) to each discretionary account and each item of budget authority described in such
subsection; and
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(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the appropriation Act or accompanying reports for the
relevant fiscal year covering such account or item, or for accounts and items not included in
appropriation Acts, as delineated in the most recently submitted President’s budget).
(c) EXCEPTION.—This section shall not apply to section 1003 of title I of this Act.
(d) ADMINISTRATION OF ACROSS-THE-BOARD REDUCTIONS.—In the administration of
subsection (a), with respect to the budget authority provided under the heading ‘‘SENATE’’ in
title I of this Act—
(1) the percentage rescissions under subsection (a) shall apply to the total amount of all funds
appropriated under that heading; and
(2) the rescissions may be applied without regard to subsection (b).
Division J, Section 699P
SEC. 699P. (a) BILL-WIDE RESCISSIONS.—There is hereby rescinded an amount equal to .81
percent of the budget authority provided for fiscal year 2008 for any discretionary account in this
Act.
(b) PROPORTIONATE APPLICATION.—Any rescission made by subsection (a) shall be
applied proportionately—
(1) to each discretionary account and each item of budget authority described in subsection
(a); and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the appropriation Act or accompanying explanatory
statements for the relevant fiscal year covering such account or item, or for accounts and
items not included in appropriation Acts, as delineated in the most recently submitted
President’s budget).
(c) OMB REPORT.—Within 30 days after the date of the enactment of this section, the Director
of the Office of Management and Budget shall submit to the Committees on Appropriations a
report specifying the account and amount of each rescission made pursuant to this section.
(d) EXCEPTION.—The rescission in subsection (a) shall not apply to funds provided in this Act
designated as described in section 5 (in the matter preceding division A of this consolidated Act).
FY2009 (None)
FY2010 (None)
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FY2011 (P.L. 112-10)
Division B, Section 1119
SEC. 1119. (a) ACROSS-THE-BOARD RESCISSIONS.—There is hereby rescinded an amount
equal to 0.2 percent of—
(1) the budget authority provided for fiscal year 2011 for any discretionary account of this
division; and
(2) the budget authority provided in any advance appropriation for fiscal year 2011 for any
discretionary account in any prior fiscal year appropriation Act.
(b) PROPORTIONATE APPLICATION.—Any rescission made by subsection (a) shall be
applied proportionately—
(1) to each discretionary account and each item of budget authority described in such
subsection; and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the appropriation Act or accompanying reports
referenced in section 1101 covering such account or item).
(c) EXCEPTIONS.—This section shall not apply to—
(1) discretionary authority appropriated or otherwise made available by division A of this Act;
or
(2) discretionary authority appropriated or otherwise made available by division B of this Act
and designated as being for contingency operations directly related to the global war on
terrorism pursuant to section 3(c)(2) of H.Res. 5 (112th Congress) and as an emergency
requirement pursuant to section 403(a) of S.Con.Res. 13 (111th Congress), the concurrent
resolution on the budget for fiscal year 2010.
(d) OMB REPORT.—Within 30 days after the date of the enactment of this section, the Director
of the Office of Management and Budget shall submit to the Committees on Appropriations of the
House of Representatives and the Senate a report specifying the account and amount of each
rescission made pursuant to this section.
FY2012 (P.L. 112-74)
Division E, Section 436
SEC. 436. (a) ACROSS-THE-BOARD RESCISSIONS.—There is hereby rescinded an amount
equal to 0.16 percent of the budget authority provided for fiscal year 2012 for any discretionary
appropriation in titles I through IV of this Act.
(b) PROPORTIONATE APPLICATION.—Any rescission made by subsection (a) shall be
applied proportionately—
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(1) to each discretionary account and each item of budget authority described in subsection
(a); and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the appropriation Act or accompanying reports for the
relevant fiscal year covering such account or item, or for accounts and items not included in
appropriation Acts, as delineated in the most recently submitted President’s budget).
(c) INDIAN LAND AND WATER CLAIM SETTLEMENTS.—Under the heading ‘‘Bureau of
Indian Affairs, Indian Land and Water Claim Settlements and Miscellaneous Payments to
Indians’’, the across- the-board rescission in this section, and any subsequent across- the-board
rescission for fiscal year 2012, shall apply only to the first dollar amount in the paragraph and the
distribution of the rescission shall be at the discretion of the Secretary of the Interior who shall
submit a report on such distribution and the rationale therefore to the House and Senate
Committees on Appropriations.
(d) OMB REPORT.—Within 30 days after the date of the enactment of this section the Director
of the Office of Management and Budget shall submit to the Committees on Appropriations of the
House of Representatives and the Senate a report specifying the account and amount of each
rescission made pursuant to this section.
Division F, Section 527
SEC. 527. (a) ACROSS-THE-BOARD RESCISSIONS.—There is hereby rescinded an amount
equal to 0.189 percent of—
(1) the budget authority provided for fiscal year 2012 for any discretionary account of this
Act; and
(2) the budget authority provided in any advance appropriation for fiscal year 2012 for any
discretionary account in prior Acts making appropriations for the Departments of Labor,
Health and Human Services, and Education, and Related Agencies.
(b) PROPORTIONATE APPLICATION.—Any rescission made by subsection (a) shall be
applied proportionately—
(1) to each discretionary account and each item of budget authority described in such
subsection; and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in this Act or the accompanying statement of managers).
(c) EXCEPTION.—This section shall not apply to discretionary authority appropriated for the
Federal Pell Grants program under the heading ‘‘Department of Education, Student Financial
Assistance’’.
(d) OMB REPORT.—Within 30 days after the date of the enactment of this section, the Director
of the Office of Management and Budget shall submit to the Committees on Appropriations of the
House of Representatives and the Senate a report specifying the account and amount of each
rescission made pursuant to this section.
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FY2013 (P.L. 113-6)
Division F, Section 1101(c)
Sec. 1101 (c) The level referred to in subsection (a) shall be the amounts appropriated in the
appropriations Acts referred to in such subsection, including transfers and obligation limitations,
except that such level shall be calculated without regard to any rescission or cancellation of funds
or contract authority, other than—
(1) the 0.16 percent across-the-board rescission in section 436 of division E of Public Law
112–74 (relating to the Department of the Interior, Environment, and Related Agencies); and
(2) the 0.189 percent across-the-board rescission in section 527 of division F of Public Law
112–74, (relating to the Departments of Labor, Health and Human Services, and Education,
and Related Agencies).
Division G, Section 3001
SEC. 3001. (a) There is hereby rescinded the applicable percentage (as specified in subsection
(b)) of the budget authority provided (or obligation limit imposed) for fiscal year 2013 for any
discretionary account in divisions A through E of this Act; and
(b) For purposes of subsection (a), the applicable percentage shall be—
(1) for budget authority in the nonsecurity category (as defined in section 250(c)(4)(A) of the
Balanced Budget and Emergency Deficit Control Act of 1985, in—
(A) divisions A and E, 2.513. percent; and
(B) division B, 1.877 percent; and
(2) for budget authority in the security category (as defined in section 250(c)(4)(B) of the
Balanced Budget and Emergency Deficit Control Act of 1985), 0.1 percent.
(c) Any rescission made by subsection (a) shall be applied proportionately—
(1) to each discretionary account and each item of budget authority described in such
subsection; and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the applicable appropriation Act or accompanying
reports covering such account or item).
(d) This section shall not apply to amounts designated by the Congress for Overseas Contingency
Operations/Global War on Terrorism pursuant to section 251(b)(2)(A) of the Balanced Budget
and Emergency Deficit Control Act of 1985 or as being for disaster relief pursuant to section
251(b)(2)(D) of such Act; and
(e) Within 30 days after the date of the enactment of this section, the Director of the Office of
Management and Budget shall submit to the Committees on Appropriations of the House of
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Representatives and the Senate a report specifying the account and amount of each rescission
made pursuant to this section.
Division G, Section 3004
SEC. 3004. (a) If, for fiscal year 2013, the amount of new budget authority provided in
appropriation Acts exceeds the discretionary spending limits set forth in section 251(c)(2) of the
Balanced Budget and Emergency Deficit Control Act on new budget authority for any category
due to estimating differences with the Congressional Budget Office, the Director of the Office of
Management and Budget shall increase the applicable percentage in subsection (c) with respect to
that category by such amount as is necessary to eliminate the amount of the excess in that
category.
(b) Subject to subsection (a), there is hereby rescinded the applicable percentage (as specified in
subsection (c)) of—
(1) the budget authority provided (or obligation limit imposed) for fiscal year 2013 for any
discretionary account in divisions A through F of this Act;
(2) the budget authority provided in any advance appropriation for fiscal year 2013 for any
discretionary account in any prior fiscal year appropriation Act; and
(3) the contract authority provided in fiscal year 2013 for any program subject to limitation
incorporated or otherwise contained in divisions A through F of this Act.
(c) For purposes of subsection (b), the applicable percentage shall be—
(1) for budget authority in the nonsecurity category (as defined in section 250(c)(4)(A) of the
Balanced Budget and Emergency Deficit Control Act of 1985), 0 percent; and
(2) for budget authority in the security category (as defined in section 250(c)(4)(B) of the
Balanced Budget and Emergency Deficit Control Act of 1985), 0 percent.
(d) Any rescission made by subsection (b) shall be applied proportionately—
(1) to each discretionary account and each item of budget authority described in such
subsection; and
(2) within each such account and item, to each program, project, and activity (with programs,
projects, and activities as delineated in the applicable appropriation Act or accompanying
reports covering such account or item).
(e) This section shall not apply to—
(1) amounts designated by the Congress for Overseas Contingency Operations/Global War on
Terrorism pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit
Control Act of 1985 or as being for disaster relief pursuant to section 251(b)(2)(D) of such
Act; or
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(2) the amount made available by division F of this Act for ‘‘Social Security Administration,
Limitation on Administrative Expenses’’ for continuing disability reviews under titles II and
XVI of the Social Security Act and for the cost associated with conducting redeterminations
of eligibility under title XVI of the Social Security Act.
(f) Within 30 days after the date of the enactment of this section, the Director of the Office of
Management and Budget shall submit to the Committees on Appropriations of the House of
Representatives and the Senate a report specifying the account and amount of each rescission
made pursuant to this section.
Author Contact Information
Jessica Tollestrup
Analyst on Congress and the Legislative Process
jtollestrup@crs.loc.gov, 7-0941
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