108 STAT. 5096 CONCURRENT RESOLUTIONS—MAY 12, 1994 (c) REPORTING REVISED SUBALLOCATIONS. —The Committees on Appropriations of the Senate and the House of Representatives may report; appropriately revised suballocations pursuant to sections 302(b)(1) and 602(b)(1) of the Congressional Budget Act of 1974 to carry out this section. (d) CONTINGENCIES.— (1) The Internal Revenue Service and the Treasury Department have certified that they are firmly committed to the principles of privacy, confidentiality, courtesy, and protection of taxpayer rights. To this end, the Internal Revenue Service and the Treasury Department have explicitly committed to initiate and implement educational programs for any new employees hired as a result of the compliance initiative made possible by this section. (2) This section shall not apply to any additional new budget authority or additional outlays unless— (A) in the Senate, the Chairman of the Budget Committee certifies, based upon information from the Congressional Budget Office, the General Accounting Office, and the Internal Revenue Service (as well as from any other sources he deems relevant), that such budget authority or outlays will not increase the total of the Federal budget deficits over the next five years; and (B) any funds made available pursuant to such budget authority or outlays are available only for the purpose of carrying out Internal Revenue Service compliance initiative activities. SEC. 26. ADJUSTMENTS FOR HEALTH CARE REFORM IN THE HOUSE OF REPRESENTATIVES. (a) In the House of Representatives, if health care reform legislation is reported (including by a committee of conference), budget authority, outlays, and new entitlement authority shall be allocated to committees, and the total levels of budget authority, outlays, and revenues shall be adjusted, to reflect such legislation if the legislation in the form in which it will be considered would not increase the total deficit for the period of fiscal years 1995 through 1999. (b) Upon reporting of legislation described in subsection (a) and again upon submission of a conference report on such legislation, the chairman of the Committee on the Budget of the House of Representatives shall publish in the Congressional Record revised allocations under section 602(a) of the CongressionsJ Budget Act of 1974 and revised levels of total budget authority, outlays, and revenues to carry out this section. In the House of Representatives, such allocations and totals shall be considered as the allocations and aggregates under this resolution. SEC. 27. DEFICIT-NEUTRAL RESERVE FUND IN THE SENATE. (a)(1) BUDGET AUTHORITY AND OUTLAY ALLOCATIONS.— In the Senate, budget authority and outlays may be allocated (as provided under subsection (c)) to a committee (or committees) for directspending legislation that increases funding for £my of the purposes described in subsection (b)(1) within that committee's jurisdiction, if, to the extent that this concurrent resolution on the budget does not include the costs of that legislation, the enactment of that legislation will not increase (by virtue of either contempora-
�
