CBICACongressional Budget Impoundment Control Act
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The concept of tax expenditure is not elucidated further in CBICA and its legislative history only states that tax expenditures should be viewed as departures from a "normal" tax structure.
Furthermore, it has been embraced by the Treasury Department in its Tax Expenditure Estimate Reports discussed in the next Section, which fulfill the department's own responsibilities under CBICA.
By eliminating the CBICA, the president would have the ability to rein in a congressional body that is unwilling to rein in itself.