Line Item Veto Act

[Public Law 104–4; 110 Stat. 1200; April 9, 1996; S. 4]


The conference report included descriptions of each of the sections of the public law as well as descriptions of each of the sections set forth in the new part C of the Impoundment Control Act of 1974.


The purpose of the conference report is to promote savings by placing the onus on Congress to overturn the President’s cancellations of spending and limited tax benefits. In addition, recognizing that discretionary spending represents only about one-third of the entire federal budget, the conference report expands the President’s current rescission authority to include both new direct spending and limited tax benefits.

Under the conference report, the President may cancel any dollar amount of discretionary budget authority in an appropriation law or its accompanying reports, or may cancel any item of new direct spending or limited tax benefit from an authorization or revenue act. After notifying Congress of his cancellations in a special message, the Congress is given a specified period for expedited review of the President’s proposal.

If Congress fails to enact disapproving legislation within the period for expedited consideration, the savings are set aside for deficit reduction through a lockbox mechanism.

U.S. House of RepresentativesLine Item Veto Act: Conference Report to Accompany S. 4, (H. Rept. 104-491) March 21, 1996.

Legislative History Notes

Pub. L. 104–4, 110 Stat. 1200, April 9, 1996 (Line Item Veto Act). 




Background and Need


Summary of Senate Bill

[BCR § 277.02]