PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-625 (2) The term "OASDI taxes" means— (A) the taxes imposed under sections 1401(a), 3101(a), and 3111(a) of the Internal Revenue Code of 1986, and (B) the taxes imposed under chapter 1 of such Code (to the extent attributable to section 86 of such Code). (3) The term "medicare taxes" means the taxes imposed under sections 1401(b), 3101(b), and 3111(b) of the Internal Revenue Code of 1986. (4) The term "previous legislation" shall not include legislation enacted before fiscal year 1991, (5) The term "5-year estimating period" means, with respect to any legislation, the fiscal year in which such legislation becomes or would become effective and the next 4 fiscal years. (6) No provision of any bill or resolution, or any amendment thereto or conference report thereon, involving a change in chapter 1 of the Internal Revenue Code of 1986 shall be treated as affecting the amount of OASDI taxes referred to in paragraph (2)(B) unless such provision changes the income tax treatment of OASDI benefits. SEC. 13303. SOCIAL SECURITY FIREWALL AND POINT OF ORDER IN THE SENATE. (a) CONCURRENT RESOLUTION ON THE BUDGET.— Section 301(a) of the Congressional Budget Act of 1974 is amended by striking "and" 2 USC 632. at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting a semicolon; and by adding after paragraph (5) the following new paragraphs: "(6) For purposes of Senate enforcement under this title, outlays of the old-age, survivors, and disability insurance program established under title II of the Social Security Act for the fiscal year of the resolution and for each of the 4 succeeding fiscal years; and "(7) For purposes of Senate enforcement under this title, revenues of the old-age, survivors, and disability insurance program established under title II of the Social Security Act (and the related provisions of the Internal Revenue Code of 1986) for the fiscal year of the resolution and for each of the 4 succeeding fiscal years.". (b) POINT OF ORDER.—Section 301(i) of the Congressional Budget Act of 1974 is amended to read as follows: "(i) It shall not be in order in the Senate to consider any concurrent resolution on the budget as reported to the Senate that would decrease the excess of social security revenues over social security outlays in any of the fiscal years covered by the concurrent resolution. No change in chapter 1 of the Internal Revenue Code of 1986 shall be treated as affecting the amount of social security revenues unless such provision changes the income tax treatment of social security benefits.". (c) COMMITTEE ALLOCATIONS. — (1) Section 302(a)(2) of the Congressional Budget Act of 1974 is 2 USC 633. amended by inserting after "appropriate levels of the following: "social security outlays for the fiscal year of the resolution and for each of the 4 succeeding fiscal years,". (2) Section 302(f)(2) of the Congressional Budget Act of 1974 is amended by inserting before the period the following: "or provides for social security outlays in excess of the appropriate allocation of social security outlays under subsection (a) for the
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