DEPARTMENT OF LABOR
AT A GLANCE:
2006 Discretionary Budget Authority: $11.5 billion
(Decrease from 2005: 4 percent)
Major Programs:
• Job training and employment
• Unemployment insurance
• Pension protection
• Labor law enforcement
• Employment statistics
MEETING PRESIDENTIAL GOALS
Promoting Economic Opportunity and Ownership
• Training more workers by giving Governors and individuals more flexibility and setting higher
performance standards for job training and employment programs.
• Improving workers’ access to health benefits by allowing small businesses to band together to
offer health insurance for their workers and their families.
• Giving working families more flexibility by offering them the options of compensatory time off
and flex-time.
• Safeguarding workers’ pensions by restoring the solvency of the Pension Benefit Guaranty
Corporation.
• Protecting workers’ safety, health, pay, and benefits through strong enforcement of our Nation’s
labor laws and compliance assistance for employers.
• Helping veterans to return to civilian life by enforcing their re-employment rights.
• Matching employers to willing workers through an electronic search engine and more efficient
foreign labor certification process that protects American jobs.
Supporting a Compassionate Society
• Helping troubled communities by giving ex-offenders a second chance.
205
206 DEPARTMENT OF LABOR
MEETING PRESIDENTIAL GOALS—Continued
Making Government More Effective
• Preventing and recovering overpayments of Unemployment Insurance benefits.
• Refocusing the International Labor Affairs Bureau on its original mission of research, analysis,
and advocacy.
• Improving Federal workers’ compensation programs by strengthening return-to-work incentives,
adopting effective State practices, and restoring the solvency of the Black Lung Disability
Trust Fund.
• Eliminating the duplicative and ineffective Migrant and Seasonal Farmworkers program.
THE BUDGET FOR FISCAL YEAR 2006 207
PROMOTING ECONOMIC OPPORTUNITY AND OWNERSHIP
Expanding Access to Job Training
In April 2004 the President proposed significant reforms to the Department of Labor’s (DOL’s) job
training programs to double the number of workers trained and to give workers more choice about
their training and career paths. The 2006 Budget builds on that proposal by:
• Giving Governors more flexibility. The President’s proposal would merge the four major DOL
Federal job training and employment grant programs into a single $4 billion grant program.
In addition, Governors would be able to supplement this consolidated grant with their State’s
resources from a “menu” of several other Federal job training and employment programs.
• Eliminating unnecessary overhead. In exchange for more flexibility, the proposal would place
strict limits on overhead costs. This would free resources to allow more workers to be trained.
• Giving workers more choice. The President’s proposal would give workers greater control over
their training through the use of personal Innovation Training Accounts.
• Demanding greater accountability. The proposal would establish increasingly rigorous performance
standards each year, leading to a goal in the tenth year that States place in employment
100 percent of the workers trained with grant resources. To ensure that individuals are placed
in high-quality jobs, States would also be required to show improvements in earnings and job
retention. States’ performance would be ranked and published each year.
These reforms, together with the President’s $250 million Community College job training initiative,
will train 400,000 workers annually—twice as many as are trained under the current system.
Improving Workers’ Access to Health Benefits
The Nation’s eight million small business employers are only half as likely as large employers to offer
health benefits. More than half of the Nation’s uninsured are small business employees and their
families. To help these small businesses and give more working families access to health coverage,
the President wants to allow small businesses to join together through industry and professional associations
to purchase affordable health benefits for their workers. These Association Health Plans
(AHPs), which would also be available to a broad range of civic, faith-based, and community organizations,
would give small businesses and groups the same kind of purchasing power and options that
large firms and unions provide, expanding health coverage and saving participants as much as 25
percent on their health insurance premiums. DOL would be charged with oversight and regulation
of AHPs, and would ensure that they meet strict solvency and other requirements.
208 DEPARTMENT OF LABOR
PROMOTING ECONOMIC OPPORTUNITY AND OWNERSHIP—Continued
Giving Working Families More Flexibility
It seems that Americans are getting stretched in every direction
these days. It’s hard to work 40 hours ormore a week, find time
to make dinners, take your father to a doctor’s appointment,
attend a school play and go to a parent-teacher conference.
. . . There is no doubt that Americans needmore time. The
President wants to work with Congress to make flex time and
comp time more widely available, so that people can work a
flexible schedule and have more control over how they spend
the hours of their day.
September 14, 2004
First Lady Laura Bush
Many labor laws are outdated,
designed generations ago when
few women worked outside the
home. In 2003, almost 61 percent
of two-parent families had
both parents working, versus 49
percent in 1976. The President
has called on the Congress to
give private-sector workers the
same flexible scheduling options
that Federal employees now enjoy.
Offering choices like whether to
receive overtime pay as cash or
as paid time off will help workers
successfully juggle the demands of
the workplace with the needs of their families.
Safeguarding Workers’ Pensions
PBGC Has Gone from Accounting
Surplus to Deficit
2000 2001 2002 2003 2004
-25
-20
-15
-10
-5
0
5
10
Billions of dollars
Source: PBGC.
9.7
-3.6
7.7
-11.2
-23.3
Assets minus Liabilities
The Pension Benefit Guaranty Corporation
(PBGC) insures the defined-benefit pensions
of 44 million Americans against employer
bankruptcy or other plan failures. Nearly 1
million individuals now receive, or are owed,
benefits under plans that have been taken
over by the PBGC. At the end of 2004, PBGC’s
liabilities exceeded its assets by more than $23
billion—more than double the $11.2 billion
deficit recorded a year earlier—due to the
termination and anticipated termination by
U.S. businesses of a number of large pension
plans.
The Administration is committed to addressing
this problem as part of its comprehensive
strategy to strengthen the retirement security of America’s workers. Although no payments for workers
who currently receive PBGC benefits are threatened, the defined-benefit pension system must be
reformed or future worker benefits will be at risk. The 2006 Budget proposes comprehensive reforms
designed to protect workers’ pensions and stabilize the defined-benefit pension system by updating
the 30-year-old legislation that created the PBGC. The proposals contained in the 2006 Budget would:
• Require employers to fund their plans responsibly. PBGC estimates that private-sector single-
employer defined-benefit plans are underfunded by more than $450 billion. The Administration’s
proposals would require companies to make up their funding shortfall within a reasonable
period of time. In addition, the Administration would give companies greater flexibility to
THE BUDGET FOR FISCAL YEAR 2006 209
contribute funding above their current liabilities and would reduce volatility in plans’ required
contributions.
• Estimate plan liability more accurately and simply. Under current law a variety of statutory
provisions determine a company’s pension plan liability. This makes it difficult to know whether
a company is funding its plan adequately, thereby allowing companies to minimize their pension
contributions and understating PBGC’s exposure. The Administration’s proposals would provide
a better measure of liabilities and establish appropriate funding targets based on a plan’s
risk of termination.
• Set insurance premiums based on cost and risk. Defined-benefit plans pay premiums to PBGC
in return for coverage. Current premiums do not properly reflect the plan’s risk of insolvency
and are inadequate to cover losses to PBGC. The President’s proposals would reform the current
premium structure to restore PBGC to a sound financial state by increasing the share of premium
income tied to the plan’s risk of termination. The risk-based premium would reflect the
new funding targets and be re-examined on a periodic basis to ensure PBGC’s solvency. Flat-rate
premiums would be adjusted to reflect wage growth. These reforms would provide PBGC with
the assets needed to pay future benefits and would strengthen companies’ incentives to ensure
adequate funding.
• Prevent companies from making empty promises to workers. Currently companies may promise
future benefits to their workers (in lieu of immediate compensation) that they fail to provide for
and inmany cases can neither keep nor pay insurance premiums to cover. This places the burden
of these increased benefits on PBGC and the financially healthy companies that fund it. The
Administration’s proposals would require companies to pay for additional benefits immediately
if they are financially weak or have a significantly underfunded pension plan.
• Make pension plans more transparent. Current law does not require adequate disclosure to
workers, retirees, investors, and policymakers about a plan’s funding status. As a result, workers
are surprised when promised benefits are lost, and investors and policymakers are unable
to make informed decisions. The Administration’s proposals would require plans to provide
workers with timely information on the true financial health of pension plans and make such
information publicly available.
For further information on these proposals, please see www.dol.gov/ebsa.
Protecting Workers
The 2006 Budget includes the resources DOL needs to fulfill its responsibilities under more than
180 worker protection laws, providing $1.4 billion for labor law enforcement. DOL will continue
to meet its responsibilities to workers through a combination of enforcement and compliance assistance
and will continue to update its regulations so they make sense, protect workers, and minimize
unnecessary burdens on employers. The 2006 Budget will:
• Ensure safe and healthy workplaces. The Occupational Safety and Health Administration
(OSHA) and Mine Safety and Health Administration (MSHA) are responsible for assuring the
safety and health of the Nation’s workers. From 2002 to 2003, the occupational injury and
illness rate declined from 5.3 to 5 cases per 100 full-time workers and the number of injuries
and illnesses fell by 7.1 percent. The 2003 workplace fatality rate of 4 per 100,000 workers was
also a record-low level. The 2006 Budget provides $747 million for OSHA and MSHA to allow
these agencies to maintain a strong enforcement presence and work with employers to ensure
the physical well-being of their workers. Included in this amount is $1 million to improve
OSHA’s ability to get timely data on worker injuries and illnesses, based on a recommendation
in OSHA’s Performance Assessment Rating Tool (PART) review.
210 DEPARTMENT OF LABOR
PROMOTING ECONOMIC OPPORTUNITY AND OWNERSHIP—Continued
Safeguarding Union Members’ Dues
Even relatively small embezzlements can have a devastating
impact on the resources available to union members and their
locals. For example, a routine OLMS audit in Wisconsin revealed
payments to a union’s former business manager for
mileage and meals totaling more than $30,000. The subsequent
OLMS criminal investigation confirmed fraudulent payments
over a number of years and led to a conviction for embezzlement
of $135,198 (an amount representing more than
one-third of the union’s assets), a 25-month prison sentence,
and full restitution to the union. To strengthen Labor-Management
Reporting and Disclosure Act protections, OLMS is rebuilding
an effective audit program and enhancing its compliance
assistance efforts. OLMS will also place a renewed emphasis
on auditing large international unions, some of which
have never been audited in the 45-year history of the Act.
• Protect union members. In collaboration
with DOL’s Office
of Inspector General and other
Federal agencies, the Office of
Labor-Management Standards
(OLMS) ensures that labor
unions remain financially
secure and free from fraud and
corruption. The 2006 Budget
includes a $7 million (17-percent)
increase to reinvigorate
OLMS audit and compliance
assistance programs. The
Budget includes $5 million
to help OLMS hire 48 new
auditors and investigate and
combat embezzlement of union
funds and $1 million to create
a new, contractor-operated
unit to advise unions on how
to comply with the law. This funding would help restore critical capacity lost during the 1990s.
• Protect workers’ pensions and benefits. The Employee Benefits Security Administration (EBSA)
protects the integrity of pensions, health plans, and other employee benefits for more than 150
million people, and works with the three million employers who offer benefits to ensure their
compliance with the law. In 2004, EBSA’s work resulted in the recovery of $3.1 billion in retirement,
health, and other benefits for American workers and their families—a 121-percent increase
over the previous year. In addition EBSA closed 4,500 criminal and civil investigations,
nearly 70 percent of which resulted in correction of violations under the Employee Retirement
Income Security Act. EBSA also received a record 474 applications to participate in its program
that helps employers and plan officials voluntarily correct specific violations. The 2006 Budget
includes $137 million for EBSA.
• Boost penalties for non-compliance. In some cases, employers’ compliance with Federal requirements
hinges on the threat of enforcement and monetary sanctions. Some of DOL’s current civil
monetary penalties have not been raised in decades (other than for inflation) and are not high
enough to deter repeated or egregious offenses. To strengthen the deterrence, the Administration
again calls for an increase in civil monetary penalties for violations of laws administered
by the Employment Standards Administration and MSHA. Penalties for the death or serious
injury of youths caused by child labor violations would increase from $11,000 to $50,000, and
to $100,000 for repeat or willful violations. MSHA proposes to raise the maximum penalty for
egregious violations from $60,000 to $220,000, bringing its penalties more in line with those
assessed by OSHA. The 2006 Budget also supports allowing OLMS to impose civil monetary
penalties on unions, employers, and others that fail to file their required financial reports on a
timely basis. These new penalties would strengthen DOL’s ability to enforce labor laws when
cooperative approaches are not enough.
THE BUDGET FOR FISCAL YEAR 2006 211
Honoring Our Commitment to the Nation’s Veterans
The Administration is taking steps to help safeguard the employment rights and benefits of the
Nation’s servicemembers as they return to civilian life. For the first time since the passage of the Uniformed
Services Employment and Reemployment Rights Act of 1994, DOL has proposed regulations
that spell out the rights and responsibilities of employers to honor veterans’ service. Under the President’s
leadership, DOL will back up these regulations with aggressive outreach and enforcement
to ensure the job security of returning veterans. The 2006 Budget includes $224 million to support
the Veterans Employment and Training Service by expanding its transition assistance efforts to help
service men and women reintegrate into the workforce, raising awareness in the employer community
of the skills that veterans can provide, and ensuring that our military members are secure in
the knowledge that their jobs will be protected when they return from their service to our Nation.
Helping Employers Find Willing Workers
To help employers who, despite their best efforts, cannot find willing Americans to meet their
needs, the 2006 Budget supports a new Temporary Worker Program. On January 7, 2004, the President
outlined this proposal and significant reforms to the current immigration system. As part of this
initiative, DOL will develop a quick and simple way for employers to search for American workers,
building on America’s Job Bank, DOL’s Internet-based labor exchange system.
The Administration also has improved the process for employers to permanently hire foreign workers
when U.S. workers are not available. Employers wishing to hire foreign workers on a permanent
basis must receive from DOL a certification that qualified U.S. workers are not available for the job
being offered to the foreign worker and that such hiring would not hurt the wages and working conditions
of similarly employed U.S. workers. As of the end of 2004 there was a backlog of more than
300,000 applications, and employers waited up to six years for a certification. DOL recently finalized
major reforms to this process that will drastically reduce application processing time, prevent future
backlogs, and strengthen anti-fraud protections. To help implement the new program and purge the
backlog remaining from the old program, the Administration is proposing a cost-based employer fee
for new permanent program applications (including applications re-filed by those waiting in the old
program’s queue).
212 DEPARTMENT OF LABOR
SUPPORTING A COMPASSIONATE SOCIETY
Strengthening Communities by Helping Ex-Offenders with Transition Assistance
Each year more than 600,000 inmates leave State and Federal detention facilities and return to
their communities and families, many without the skills or support necessary to enter and compete
in the workforce. Without help, a majority of these individuals probably will return to criminal activity.
A 1994 Department of Justice study following almost 300,000 former State prisoners found
that approximately two-thirds were re-arrested within three years of their release, and more than
half had been re-incarcerated.
The 2006 Budget includes a total of $75 million for the second year of funding for the President’s
four-year Prisoner Re-entry Initiative, which teams Federal agencies with faith-based and
community organizations to help recently released prisoners make a successful transition back to
society and long-term employment. Given their close connection to the communities they serve,
faith-based and community organizations are well situated to help returning prisoners. Many
are already serving this population with promising results. Through the collaborative efforts of
the Departments of Labor, Justice, and Housing and Urban Development, the Prisoner Re-entry
Initiative will provide job training, transitional housing assistance, and mentoring to tens of
thousands of non-violent ex-offenders.
THE BUDGET FOR FISCAL YEAR 2006 213
MAKING GOVERNMENT MORE EFFECTIVE
Preventing and Recovering Overpayments of Unemployment Insurance Benefits
The Unemployment Insurance (UI) program provides monetary benefits to eligible workers who
are unemployed through no fault of their own. UI is a Federal-State partnership, in which the Federal
Government pays for administrative expenses and States levy taxes to pay UI benefits and determine
eligibility and benefits. Despite States’ efforts to reduce improper UI payments, in 2003 improper
payments accounted for $3.8 billion, or more than nine percent of the nearly $41 billion in State UI
payments. The 2006 Budget proposes a package of legislative changes that would reduce improper
payments, saving an estimated $4.7 billion over 10 years. The legislation would:
• Boost States’ incentives to go after benefit overpayments by permitting them to use a portion of
recovered funds on fraud and error reduction. Currently, all recoveries of overpayments must
be used to pay UI benefits. Allowing States to retain a small percentage of recovered funds
to further reduce improper payments would reward them for taking aggressive steps to reduce
fraudulent and erroneous payments, give them the resources they need to continue their efforts,
and save $229 million over 10 years.
• Impose a penalty for UI fraud. The proposal would require States to impose a minimum 15-percent
penalty on fraudulent overpayments, and require the proceeds to be used only for improper
payment reduction. The State of Washington has imposed such a penalty, and has seen a dramatic
increase in overpayment collections as a result. This proposal would save an estimated
$798 million over 10 years.
• Enlist private collection agencies in the recovery of overpayments and delinquent employer taxes.
Several States have explored using private collection agencies, but balked at paying excessive
fees, which can be as much as 25 percent of collections, from UI administrative funds. The Administration
would permit States to allow collection agencies to retain a limited portion of the
amounts they recover, resulting in recoveries totaling $369 million over a 10-year period. To
guard against collectors’ use of abusive or unfair tactics to recover funds, the proposal would
require that any contract entered into by the State explicitly follow the Fair Debt Collection
Practices Act.
• Charge employers when their actions lead to overpayments. Employers sometimes fail to respond
to State queries about worker separations (like whether claimants were fired), which can lead to
improper UI payments. Despite the costs associated with these mistakes, States do not always
penalize employers when their actions contribute to overpayments. The Administration would
require States to charge employers for any UI benefits improperly paid in such cases, thereby
encouraging employers to respond promptly to State requests for information about their former
workers’ UI eligibility and generating 10-year savings of $227 million.
• Collect delinquentUI overpayments through garnishment of tax refunds. Each year an estimated
$500 million in UI overpayments go unrecovered. Under current law, individuals’ Federal tax
refunds are used to offset delinquent child support obligations, debts owed to Federal agencies,
and State income tax debts. The Administration reproposes to add delinquent UI debts to the
list of debts that can be offset by tax refunds. This proposal would recover overpayments of $3.1
billion over 10 years.
214 DEPARTMENT OF LABOR
MAKING GOVERNMENT MORE EFFECTIVE—Continued
Refocusing the Bureau of International Labor Affairs
As noted by the PART assessment, the Bureau of International Labor Affairs (ILAB) has a broad
and ill-defined mission. ILAB had historically played a research, analysis, and advocacy role, but has
evolved to include a large and duplicative grantmaking function. Between 1996 and 2003, ILAB’s
funding rose by 1,500 percent, and now covers a host of activities that are already addressed by
larger international grants programs run by the State Department and the Agency for International
Development. The 2006 Budget provides $12 million for ILAB and returns the agency to its original
mission of research, analysis, and advocacy.
Improving Federal Workers’ Compensation Programs
DOL administers a number of Federal workers’ compensation programs designed to provide economic
stability to families that have been affected by occupational injury, illness, or death. The 2006
Budget proposes critical reforms to improve the operation and stability of two of these programs.
• The Federal Employees’ Compensation Act (FECA). FECA, which pays workers’ compensation
to Federal civilian employees, has not been substantially updated since 1974. The Budget reproposes
reforms that would adopt “best practices” of State workers’ compensation programs,
encourage individuals to return to work as early as possible, streamline claims processing, and
update benefit levels. These proposals would save the Federal Government more than $720 million
over 10 years.
• The Black Lung Benefits program. The Black Lung Benefits Act provides benefits to coal miners
who have been totally disabled by occupational black lung disease. Benefits in some cases
are paid from the Black Lung Disability Trust Fund, which is financed through an excise tax on
coal. Although excise tax revenues have been sufficient to finance the program’s benefit and administrative
costs for the past decade, they have not been enough to cover ever-growing interest
costs on the Trust Fund’s debt. As a result, DOL has had to borrow more just to pay interest on a
debt that now approaches $9 billion. DOL’s Inspector General has repeatedly identified the debt
as a threat to the Black Lung program’s financial stability and integrity. To fix this problem,
the Administration will repropose legislation to refinance the Trust Fund’s debt and eventually
retire it.
Eliminating the Migrant and Seasonal Farmworkers Program
The 2006 Budget reproposes ending the Migrant and Seasonal Farmworkers training program,
which was rated ineffective in a PART assessment. The assessment found that the services provided
under this program duplicate Federal efforts in other programs administered by DOL and other agencies
(such as the Departments of Health and Human Services, Agriculture, and Housing and Urban
Development) and primarily consist of supportive services like emergency cash assistance, rather
than job training and employment services to help participants secure more stable and permanent
employment. The PART also noted the program’s poor performance accountability and limited use
of competition to award funding. These workers can be served better through the Nation’s system of
One-Stop Career Centers.
THE BUDGET FOR FISCAL YEAR 2006 215
Update on the President’s Management Agenda
The table below provides an update on DOL’s implementation of the President’s Management
Agenda as of December 31, 2004.
Human Capital
Competitive
Sourcing
Financial
Performance E-Government
Budget and
Performance
Integration
Status
Progress
In the past year, DOL has earned status upgrades on each of the five initiatives and attained green status
in four of the Government-wide initiatives. In Human Capital, DOL adopted: competency models to assess
and improve employee skills; multi-faceted, well-targeted staff development and mentoring programs; and
well-planned systems to evaluate rank-and-file performance and strengthen managerial accountability. In 2004
DOL completed six streamlined competitions and one standard competition that will yield savings of more than
$3 million. DOL showed that program managers use financial information to improve operations and that
it has a plan to expand the use of financial data to increase efficiency. In E-Government, DOL established a
new management system to ensure the efficient and effective management of all its E-Government and IT
projects. DOL also uses performance information to make operational decisions, evaluate employees, and
establish long-term and annual goals. DOL is able to provide full and marginal costs for key program areas and
continues to improve program efficiency measures.
Initiative Status Progress
Faith-Based and Community Initiative
Real Property Asset Management
Eliminating Improper Payments
DOL has made significant progress in providing outreach and technical assistance to enhance opportunities
for faith-based and community organizations (FBCOs) to compete for Federal funding. In 2004, DOL awarded
170 grants totaling $71 million to FBCOs. To support the Real Property initiative, DOL is developing an asset
management plan. The Department has assessed its programs to determine which are susceptible to significant
improper payments and has plans to measure and reduce improper payments. (Because this is the first quarter
that agency efforts in the Eliminating Improper Payments Initiative were rated, progress scores were not given.)
216 DEPARTMENT OF LABOR
Department of Labor
(In millions of dollars)
Estimate 2004
Actual 2005 2006
Spending
Discretionary Budget Authority:
Training and Employment Services ............................................................... 5,129 5,319 5,844
Unemployment Insurance Administration.................................................... 2,619 2,674 2,633
Employment Service/One-Stop Career Centers 1 .................................. 964 963 84
Community Service Employment for Older Americans .......................... 438 436 437
Bureau of Labor Statistics ................................................................................. 518 529 543
Occupational Safety and Health Administration........................................ 458 464 467
Mine Safety and Health Administration ........................................................ 269 279 280
Employment Standards Administration ........................................................ 392 401 416
Employee Benefits Security Administration................................................ 124 131 137
Veterans’ Employment and Training .............................................................. 219 223 224
Bureau of International Labor Affairs ............................................................ 110 93 12
Office of Disability Employment Policy ......................................................... 47 47 28
All other .................................................................................................................... 500 475 396
Total, Discretionary budget authority 2 ............................................................. 11,786 12,034 11,501
Memorandum: Budget authority from enacted supplementals ............... 1 — —
Total, Discretionary outlays ................................................................................... 12,281 11,873 11,173
Mandatory Outlays:
Unemployment Insurance Benefits:
Existing law ........................................................................................................ 42,525 35,461 36,891
Legislative proposal ........................................................................................ — — 281
Trade Adjustment Assistance........................................................................... 699 880 966
Black Lung Benefits Program: 3
Existing law ........................................................................................................ 1,433 1,428 1,405
Legislative proposal ........................................................................................ — — 3,343
Federal Employees’ Compensation Act:
Existing law ........................................................................................................ 127 230 234
Legislative proposal ........................................................................................ — — 6
Energy Employees Occupational Illness Compensation Program..... 380 1,209 931
Pension Benefit Guaranty Corporation: 4
Existing law ........................................................................................................ 247 543 315
Legislative proposal ........................................................................................ — — 2,195
All other 4 ................................................................................................................ 401 447 408
Total, Mandatory outlays.................................................................................... 44,516 38,218 40,545
Total, Outlays.............................................................................................................. 56,797 50,091 51,718
1 2006 reflects the transfer of Employment Service Grants to Training and Employment Services.
2 2004 and 2005 rescissions of mandatory funding are now reflected in mandatory outlays.
3 2006 reflects the Black Lung debt refinancing, which includes a one-time payment to Treasury. There is no Government-wide budgetary effect
until 2014, when the excise tax rates would be extended.
4 Net mandatory outlays are negative when offsetting collections exceed outlays.
