Government shutdowns and spending

Diverting IRS Resources to the Exigent Crisis Today Act or the DIRECT Act

This bill rescinds unobligated funds that were provided for Internal Revenue Service enforcement activities by the Inflation Reduction Act of 2022. It also reallocates the funds to U.S. Customs and Border Protection for the salaries and expenses of new agents and officers hired for the security of the southern border.

Extraordinary Measures Transparency Act

This bill requires the Department of the Treasury to report to Congress regarding extraordinary measures used to avoid exceeding the federal debt limit.

(The term extraordinary measures refers to a series of actions that Treasury may implement to allow the United States to borrow additional funds without exceeding the debt limit. The measures often include suspensions of debt sales and suspensions or redemptions of investments in certain government funds.)

If Treasury determines that the public debt will reach the limit in 30 days, Treasury must submit a report to Congress that includes

• a description of the extraordinary measures that Treasury intends to use if the debt limit is not raised,

• an estimate of the cost of the measures,

• a projection of how long the measures will fund the federal government, and

• a projection of the administrative cost of taking the measures.

Treasury must also submit specified daily reports to Congress when the measures are being used. After using the measures, Treasury must report to Congress regarding the measures that were used and the administrative cost of the measures.

This bill provides appropriations to the Department of Homeland Security (DHS) for the administrative expenses necessary to operate the department for the duration of a lapse in appropriations. This includes appropriations for the DHS Office of Legislative Affairs and U.S. Immigration and Customs Enforcement's Office of Congressional Relations.

With respect to any lapse in appropriations during FY2026, DHS must use the funding provided by this bill to ensure that it performs all functions that would be performed in the absence of such a lapse, including responding to communications transmitted to DHS during the lapse by congressional offices. (There is currently a partial government shutdown in effect for DHS agencies and programs due to a lapse in FY2026 appropriations for DHS.)

Balanced Budget Accountability Act

This bill withholds Members of Congress's salaries in each chamber if the Office of Management and Budget (OMB) does not certify that the chamber has adopted a balanced budget. The bill also requires that revenue increases be agreed upon by an affirmative three-fifths vote in each chamber.

Balanced budget means a concurrent budget resolution providing that for FY2035 and each succeeding fiscal year to which the resolution applies total outlays do not exceed total receipts and are not more than 18% of the projected gross domestic product for such fiscal year.

For the 119th Congress, if OMB does not certify that a chamber has adopted a balanced budget for the next fiscal year before April 16, salaries of Members of that chamber must be held in escrow until passage of a balanced budget or, if none is passed, the conclusion of the 119th Congress.

For subsequent Congresses, if OMB does not certify that a chamber has adopted a balanced budget for the next fiscal year before April 16, each Member of that chamber shall be paid at the rate of $1 annually for the remainder of the calendar year.

This joint resolution proposes a constitutional amendment that prohibits Members of Congress from receiving compensation for any period during which a government shutdown is in effect. Under the amendment, a government shutdown is considered to be in effect if there is a lapse in appropriations for any federal agency or department as a result of a failure to enact a regular appropriations bill or a continuing resolution.

This joint resolution proposes a constitutional amendment that prohibits total outlays for any fiscal year from exceeding total receipts for that fiscal year.

The amendment also prohibits (1) increases to the federal debt limit, and (2) a bill that increases revenue from becoming law unless the bill has been approved by two-thirds of each chamber of Congress with a roll call vote.

This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year unless Congress authorizes the excess by a two-thirds roll call vote of each chamber.

The amendment also requires the President to submit an annual budget in which total outlays for the fiscal year do not exceed total receipts.

Congress may waive the requirements for any fiscal year in which (1) a declaration of war is in effect by a roll call vote, or (2) a declaration of a natural disaster or a national emergency is in effect that was declared by a joint resolution that became law after being adopted by a majority of each chamber of Congress.

Budget Process Enhancement Act

This bill modifies the federal budget process to withhold the salaries of Members of Congress and cancel the salaries of certain employees of the Office of Management and Budget when certain budget process requirements are not met.

The bill also changes the assumptions that the Congressional Budget Office uses to calculate its baseline for discretionary spending to eliminate certain adjustments for inflation and other factors. (A baseline is a projection of federal spending and receipts during a fiscal year under current law.)

Further Additional Continuing Appropriations and Other Extensions Act, 2025

This bill provides continuing FY2025 appropriations for federal agencies through April 11, 2025. It also extends various expiring programs and authorities, including several public health programs.

Specifically, the bill provides continuing FY2025 appropriations to federal agencies through the earlier of April 11, 2025, or the enactment of the applicable appropriations act. It is known as a continuing resolution (CR) and prevents a government shutdown that would otherwise occur if the FY2025 appropriations bills have not been enacted when the existing CR expires on March 14, 2025.

The CR funds most programs and activities at the FY2024 levels with some exceptions that provide funding flexibility and additional appropriations for various programs. For example, the CR

• provides additional emergency funding for the Federal Emergency Management Agency's Disaster Relief Fund,

• permits the Navy to apportion funds at the rate necessary to fund the Columbia-class submarine program and cost increases for certain shipbuilding programs, and

• provides additional funding for the Office of Navajo and Hopi Relocation.

In addition, the bill extends several expiring programs and authorities, including

• several public health, Medicare, and Medicaid authorities and programs;

• authorities related to the Commodity Futures Trading Commission whistleblower program;

• authorities for the Department of Homeland Security and the Department of Justice to take actions to mitigate a credible threat from an unmanned aircraft system;

• the special assessment on nonindigent persons or entities convicted of certain offenses involving sexual abuse or human trafficking; and

• the National Cybersecurity Protection System.

Implementing Decreases in Overall Government Expenditures Act or the Implementing DOGE Act

This bill requires rescissions of certain nonsecurity (i.e., nondefense) discretionary appropriations.

Beginning in FY2026, the bill requires annual rescissions on a pro rata basis that are equal to the excess growth percent of the nonsecurity discretionary appropriations made available for the fiscal year. Under the bill, the excess growth percent is the percentage in excess of 1% that the total annual appropriations exceeded the previous fiscal year’s annual appropriations.

The rescissions required by the bill are effective on the day after the date on which appropriations are made available through September 30 of the applicable fiscal year for the entire federal government.

Debt Explanation Before Taxwriters Act or the DEBT Act

This bill requires the Secretary of the Treasury to appear before the House Ways and Means Committee and the Senate Finance Committee before the federal debt limit is reached or extraordinary measures are taken to prevent the United States from defaulting on its obligations.

The term extraordinary measures generally refers to a series of actions that the Department of the Treasury may implement to allow the United States to borrow additional funds without exceeding the debt limit. The measures generally include suspensions or delays of debt sales and suspensions or redemptions of investments in certain government funds.

The bill requires the Secretary of the Treasury to appear before the committees to provide a detailed explanation of (1) the extraordinary measures that Treasury will take and the administrative costs of taking the measures, and (2) any reversal of such measures and any other changes in the funding of federal government obligations.

Government Shutdown Prevention Act of 2025

This bill provides continuing appropriations to prevent a government shutdown if an appropriations bill for a fiscal year has not been enacted before the fiscal year begins and continuing appropriations are not in effect.

For an initial 90-day period, the bill provides continuing appropriations at 94% of the rate for the preceding year to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 1% after the first 90-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.

End Government Shutdowns Act

This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins or a joint resolution making continuing appropriations is not in effect.

For an initial 30-day period, the bill provides appropriations at a rate that is 99% of the rate for the preceding year to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 1% after the first 30-day period and by an additional 1% for each subsequent 30-day period until the applicable appropriations legislation is enacted.

This bill provides continuing appropriations to the District of Columbia courts and related agencies during any fiscal year in which appropriations have not otherwise been provided. (The continuing appropriations would exempt the courts and agencies from a government shutdown due to a lapse in appropriations for the federal government.)

The bill generally provides appropriations to continue programs and activities that were funded in the prior fiscal year. Specifically, the bill provides the continuing appropriations for federal payments to

• the District of Columbia Courts,

• defender services in District of Columbia courts,

• the Court Services and Offender Supervision Agency for the District of Columbia,

• the District of Columbia Public Defender Service,

• the Criminal Justice Coordinating Council, and

• judicial commissions.

This bill provides appropriations for the Federal Aviation Administration (FAA) if there is a lapse in appropriations for the FAA. Specifically, the bill provides the appropriations that are necessary for the operation of the FAA for the lesser of (1) 30 days, or (2) the duration of the lapse in appropriations.

This bill provides continuing appropriations to the National Capital Planning Commission and the Commission of Fine Arts for any year in which the commissions were funded in the prior fiscal year and appropriations have not otherwise been provided to the commissions for the current fiscal year.

The bill provides the appropriations at the rate and under the terms and conditions that were provided for the previous fiscal year. The continuing appropriations would exempt the commissions from a government shutdown due to a lapse in appropriations for the federal government.