S.Amdt. 2758

SA 2758. Mr. PORTMAN submitted an amendment intended to be proposed
by him to the bill H.R. 1314, to amend the Internal Revenue Code of
1986 to provide for a right to an administrative appeal relating to
adverse determinations of tax-exempt status of certain organizations;
which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. AUTOMATIC CONTINUING APPROPRIATIONS.

(a) In General.--Chapter 13 of title 31, United States
Code, is amended by inserting after section 1310 the
following new section:

``Sec. 1311. Continuing appropriations

``(a)(1) If any appropriation measure for a fiscal year is
not enacted before the beginning of such fiscal year or a
joint resolution making continuing appropriations is not in
effect, there are appropriated such sums as may be necessary
to continue any program, project, or activity for which funds
were provided in the preceding fiscal year--
``(A) in the corresponding appropriation Act for such
preceding fiscal year; or
``(B) if the corresponding appropriation bill for such
preceding fiscal year did not become law, then in a joint
resolution making continuing appropriations for such
preceding fiscal year.
``(2)(A) Appropriations and funds made available, and
authority granted, for a program, project, or activity for
any fiscal year pursuant to this section shall be at a rate
of operations not in excess of the lower of--
``(i) 100 percent of the rate of operations provided for in
the regular appropriation Act providing for such program,
project, or activity for the preceding fiscal year;
``(ii) in the absence of such an Act, 100 percent of the
rate of operations provided for such program, project, or
activity pursuant to a joint resolution making continuing
appropriations for such preceding fiscal year; or
``(iii) 100 percent of the annualized rate of operations
provided for in the most recently enacted joint resolution
making continuing appropriations for part of that fiscal year
or any funding levels established under the provisions of
this Act;

for the period of 120 days. After the first 120-day period
during which this subsection is in effect for that fiscal
year, the applicable rate

[[Page S7661]]

of operations shall be reduced by 1 percentage point. For
each subsequent 90-day period during which this subsection is
in effect for that fiscal year, the applicable rate of
operations shall be reduced by 1 percentage point. The 90-day
period reductions shall extend beyond the last day of that
fiscal year.
``(B) If this section is in effect at the end of a fiscal
year, funding levels shall continue as provided in this
section for the next fiscal year.
``(3) Appropriations and funds made available, and
authority granted, for any fiscal year pursuant to this
section for a program, project, or activity shall be
available for the period beginning with the first day of a
lapse in appropriations and ending with the date on which the
applicable regular appropriation bill for such fiscal year
becomes law (whether or not such law provides for such
program, project, or activity) or a continuing resolution
making appropriations becomes law, as the case may be.
``(b) An appropriation or funds made available, or
authority granted, for a program, project, or activity for
any fiscal year pursuant to this section shall be subject to
the terms and conditions imposed with respect to the
appropriation made or funds made available for the preceding
fiscal year, or authority granted for such program, project,
or activity under current law.
``(c) Expenditures made for a program, project, or activity
for any fiscal year pursuant to this section shall be charged
to the applicable appropriation, fund, or authorization
whenever a regular appropriation bill or a joint resolution
making continuing appropriations until the end of a fiscal
year providing for such program, project, or activity for
such period becomes law.
``(d) This section shall not apply to a program, project,
or activity during a fiscal year if any other provision of
law (other than an authorization of appropriations)--
``(1) makes an appropriation, makes funds available, or
grants authority for such program, project, or activity to
continue for such period; or
``(2) specifically provides that no appropriation shall be
made, no funds shall be made available, or no authority shall
be granted for such program, project, or activity to continue
for such period.''.
(b) Clerical Amendment.--The table of sections of chapter
13 of title 31, United States Code, is amended by inserting
after the item relating to section 1310 the following new
item:

``1311. Continuing appropriations.''.
______