Changes

Various types of backdoor spending authority include authority to enter into [[contract]]s; to incur in[[debt]]edness; to make payments (including loans, grants and [[entitlement]]s) to persons, states and local [[government]]s and other entities that meet requirements established by [[law]]; to allow United States government executive departments and agencies to forgo collection of proprietary offsetting receipts;<ref>collection of some taxes, fees and debts justly due.</ref> and to make any other payments (including loans, grants, and payments from [[revolving fund]]s.

Various types of backdoor spending authority include authority to enter into [[contract]]s; to incur in[[debt]]edness; to make payments (including loans, grants and [[entitlement]]s) to persons, states and local [[government]]s and other entities that meet requirements established by [[law]]; to allow United States government executive departments and agencies to forgo collection of proprietary offsetting receipts;<ref>collection of some taxes, fees and debts justly due.</ref> and to make any other payments (including loans, grants, and payments from [[revolving fund]]s.

From the perspective of the appropriations committees, funding by these forms of spending authority slips away from their control through legislative back doors. The Congressional Budget Act of 1974 allowed older forms of backdoor spending to be grandfathered in but attempted to give the appropriations committees some control over [[new spending]], or new borrowing and contract authority. ([http://www.law.cornell.edu/uscode/text/2/651 2 U.S.C. § 651}]

From the perspective of the appropriations committees, funding by these forms of spending authority slips away from their control through legislative back doors. The Congressional Budget Act of 1974 allowed older forms of backdoor spending to be grandfathered in but attempted to give the appropriations committees some control over [[new spending]], or new borrowing and contract authority. ([http://www.law.cornell.edu/uscode/text/2/651 2 U.S.C. § 651])

==Backdoor tax expenditures==

==Backdoor tax expenditures==