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FOCUS ON EARMARKS
What's An Earmark?
There is no formal definition of “earmark,” nor is there an informal definition accepted by all practitioners and observers of the federal budget process. Broadly, “earmark” may refer to provisions associated with legislation (appropriations or general legislation) that specify certain congressional spending priorities or in revenue bills that apply to a very limited number of individuals or entities.
Earmarks may appear in either the legislative text or report language (committee reports accompanying reported bills and joint explanatory statement accompanying a conference report).
The Office of Management and Budget uses a different definition of earmarks, namely specified funds for projects, activities, or institutions not requested by the executive, or add-ons to requested funds which Congress directs for specific activities.
Sen. Tom Coburn, R-Okla., offered an amendment to the Senate FY07 Defense appropriations bill that would have required the Pentagon to assess the cost and utility of every congressional earmark. His proposal defined an earmark this way: "... a provision of law, or a directive contained within a joint explanatory statement or report accompanying a conference report or bill (as applicable), that specifies the identity of an entity, program, project, or service, including a defense system, to receive assistance not requested by the President and the amount of the assistance to be so received."
-- Congressional Research Service reports (January 2006, March 2006); Congressional Record, Aug. 3, 2006, p. S8680.
The House Ethics Committee clarified new rules by defining what constitutes an earmark and offering language to help determine if members have a financial interest in projects they add to tax or spending bills. (March 28, 2007) Click here for the details.

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