Detailed Summary

Taxpayer Empowerment and Advocacy Act of 2009 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend through FY2014 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays.

Revises requirements for adjustments to discretionary spending limits in sequestration reports by the Office of Management and Budget (OMB). Repeals such requirements relating to: (1) continuing disability reviews by the Social Security Administration (SSA); (2) allowances for the International Monetary Fund (IMF) and for specified international arrearages; (3) an Earned Income Tax Credit (EITC) compliance initiative; (4) adoption incentive payments for the Department of Health and Human Services; and (5) conservation spending.

Requires that, if legislation is enacted that charges federal agencies for the full cost of accrued federal retirement and health benefits, and a measure is enacted making appropriations that provides new budget authority to carry out such legislation, the adjustment shall be equal to the reduction in mandatory budget authority and outlays estimated resulting from such legislation.

Extends Pay-As-You-Go (PAYGO) requirements and enforcement mechanisms through FY2014.

Revises formulae for the calculation of a deficit increase or decrease and for elimination of a deficit increase.

Requires the Office of Management and Budget (OMB) to assume an automatic deficit increase of $58.160 billion for FY2010 before making a calculation of deficit increase or decrease.

Modifies the formula for eliminating a deficit increase. Repeals the limitation on reductions of certain Medicare programs and the increase (if necessary) to the uniform percentage applicable to all other direct spending programs to a level sufficient to achieve the required reduction in direct spending.

Assumes non-exempt direct spending accounts to be at the level in the baseline for FY2011, and for FY2012-FY2015 at the baseline after adjusting for any sequester in FY2010.

Repeals the exclusion from Congressional Budget Office (CBO) estimates and OMB reports to Congress on emergency legislation of direct spending legislation to cover agricultural crop disaster assistance. (Thus requires the amount of new budget authority, outlays, and receipts of all fiscal years resulting from direct spending legislation to cover such crop disaster assistance.)

Modifies the baseline to exclude certain emergency appropriations and emergency spending legislation.

Amends the Congressional Budget Act of 1974 to make it out of order to consider in the Senate or House any legislation that contains an emergency designation under the Gramm-Rudman-Hollings Act unless it meets a specified new definition of "emergency" set out in the Congressional Budget and Impoundment Control Act of 1974.

Makes it out of order to consider in the House a rule or order that waives such application.

Status of the Legislation

Latest Major Action: 3/31/2009: Referred to House committee. Status: Referred to the Committee on the Budget, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Points in Favor

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Points Against

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