Cyclopedia of Congressional Budget Law
A limitation in budget law has broad meaning and, depending on its context, can be used in a variety of ways. As a term used with precision, however, it means placing restrictions on budget authority provided for in appropriation acts.
Perhaps its most important aspect as it pertains to appropriations bills is that it is not considered to be “legislating” on an a, and hence it may have effects associated with authorization language. Authorizing language, or “legislating” is prohibited under clause 2 of rule XXI of the Rules of the House.
GAO Glossary of Terms and Definition (September 2005)
A restriction on the amount, purpose, or period of availability of budget authority. While limitations are most often established through appropriations acts, they may also be established through authorization legislation. Limitations may be placed on the availability of funds for program levels, administrative expenses, direct loan obligations, loan guarantee commitments, or other purposes. (See also Administrative Division or Subdivision of Funds; Apportionment; Appropriation Act; Appropriation Rider; Authorizing Legislation; Duration under Budget Authority.)
Limited Tax Benefit