Appropriators Have Identified Billions in Potential Rescissions that Could Reduce the Deficit

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Appropriators Have Identified Billions in Potential Rescissions that Could Reduce the Deficit

Executive Summary

  • Rescissions are a powerful tool to eliminate waste, fraud, and abuse by cancelling unneeded funds.
  • The House and Senate Appropriations Committees have agreed to more than 100 rescissions totaling $55.2 billion in the fiscal year 2026 appropriations bills. $17 billion in rescissions were enacted in the Agriculture, Legislative Branch, and Military Construction and Veterans Affairs minibus that passed in November.
  • Both chambers also agree on 102 additional rescissions totaling $38.2 billion that are in conferenced versions of the remaining nine bills. This includes $709 million in the Commerce, Justice, and Science, Energy and Water, and Interior minibus, $2.2 billion in the Financial Services and State Department minibus, $35.1 billion in the Defense, Labor, Health and Human Services, and Education, and Transportation and Housing and Urban Development minibus, and $202 million in the Department of Homeland Security bill under consideration.
  • Another 24 rescissions totaling $7.3 billion were proposed by either the House or Senate, but were not included in the final conferenced bills.
  • Rescissions in appropriations bills can be used to hide spending elsewhere in the bill, as a gimmick that increases total outlays. This operates differently than standalone rescissions, which are not used as offsets and simply reduce spending.
  • Congress and the President should enact rescissions on a standalone basis to reduce the deficit, including by using the fast-track Impoundment Control Act process.

Rescissions Reduce Budget Authority

Budget authority that was provided by a previously enacted appropriations bill and has not yet been obligated by an agency can be canceled by a new law passed by Congress, preventing the funds from being spent. This cancellation of budget authority is called a rescission.

Rescissions can be initiated by either the President or by Congress.

The Impoundment Control Act creates an expedited rescission process that is initiated by the President. Presidentially-initiated rescissions are considered by Congress under a fast-track legislative process that bypasses the Senate filibuster.[1]

Alternatively, Congress can initiate and pass rescissions just like any other legislation. Rescissions of previously enacted budget authority are often included in annual appropriations bills.

Congressionally-initiated rescissions are common. Between fiscal years (FY) 2000 and 2020, Congress initiated and enacted 2,019 rescissions, an average of 96 per year, according to data compiled by the Government Accountability Office (GAO).[2] Presidentially-initiated rescissions have been rare in recent decades, although President Donald J. Trump has shown a renewed interest in using this authority. No Presidentially-initiated rescissions were accepted from FY 2000 until FY 2025. After President Trump proposed 21 rescissions of funding for foreign aid and the Corporation for Public Broadcasting, Congress passed H.R. 4, the Rescissions Act of 2025, which was signed into law on July 24, 2025.[3]

Standalone Rescissions and Rescissions in Appropriations Bills Can Be Used for Different Ends

Standalone rescission bills, including Presidentially-initiated rescissions, reduce the deficit. For example, the Rescissions Act of 2025 reduced outlays by $9 billion.[4]

However, rescissions included in appropriations bills could be used to increase net outlays. Under the scoring rules, rescissions of previously enacted budget authority can be used as an offset for higher spending elsewhere in an appropriations bill.[5] When rescissions are included in an appropriations bill, it is often a budgetary gimmick used to hide spending increases.[6]

In many cases, the rescinded budget authority is old and not needed, while the new budget authority is more likely to be fully obligated. This means that the rescinded funds would not actually have been spent, but the new spending offset by the rescission will be spent. Effectively, the offset only exists on paper in these instances.

Furthermore, when a rescission is in an appropriations bill, it means the spending cut is “used up” and cannot be enacted as a standalone measure to reduce the deficit. This is particularly impactful when the budget authority likely would have been outlayed if not for the rescission.

Rescissions in the FY 2026 Appropriations Bills

FY 2026 has already begun, but the annual appropriations process is only partially completed. The House has marked up all 12 of its bills, while the Senate has only marked up eight bills. Congress has already enacted the FY 2026 Agriculture, Legislative Branch, and Military Construction-Veterans Affairs appropriations bills as part of a three-bill minibus in November.[7] That leaves nine other regular appropriations bills that have yet to be enacted. These agencies are operating under a continuing resolution through January 30, 2026.

Many rescissions are included in the FY 2026 appropriations bills. More than 100 rescissions have been proposed, totaling more than $62.5 billion across 11 appropriations bills. Only one of the regular appropriations bills (Legislative Branch) did not include any rescissions proposed by either chamber. A table listing rescissions proposed by appropriations bill is included in Appendix A.

Already Enacted Rescissions

The Ag, Leg Branch, and MilCon-VA minibus that was signed into law included seven rescissions totaling $16.999 billion.

Table 1

FY 20206 Enacted Rescissions
Rescissions Enacted Rescission Amount
7 $16,999,000,000
 Source: House and Senate Appropriations Committees.

The largest enacted rescission was $15.889 billion from Veterans Health Administration — Medical Services funding, which was advanced appropriated for FY 2026 by the FY 2025 full-year continuing resolution. A table listing the enacted rescissions in the minibus is included in Appendix B.

Rescissions Agreed to by Both Chambers

In the bills marked up by the House and Senate Appropriations Committees not yet enacted, both chambers agree upon 102 rescissions totaling at least $38.2 billion. This includes $709 million in rescissions in the Commerce, Justice, and Science, Energy and Water, and Interior minibus,[8] $2.2 billion in the Financial Services and General Government and National Security, Department of State, and Related Programs minibus,[9] $35.1 billion in the Defense, Labor, Health and Human Services, and Education, and Transportation and Housing and Urban Development minibus,[10] and $202 million in the Department of Homeland Security bill.[11]

Table 2

FY 2026 Rescissions Agreed to by Both Chambers
Rescissions Proposed Rescission Amount
102 $38,221,580,514
 Source: House and Senate Appropriations Committees.

The largest of these recissions is a $12.3 billion reduction in the Children’s Health Insurance Program (CHIP) Child Enrollment Contingency Fund (this is a recurring rescission commonly called the “CHIP CHIMP”).[12] A table listing the rescissions agreed to by both chambers is included in Appendix C.

Rescissions Initially Proposed by But Not in Final Bill

A total of 24 additional rescissions have been proposed by either the House or Senate, but were not included in the final conferenced bill. These rescissions total $7.3 billion.

Table 3

FY 2026 Rescissions Proposed by One Chamber
Chamber Rescissions Proposed Rescission Amount
House 18 $6,676,150,000
Senate 8 $661,659,000
Total 24* $7,337,809,000
 Source: House and Senate Appropriations Committees.

* Includes two overlapping rescissions between the House and Senate.

A table listing the rescissions proposed but not in the final bill is included in Appendix D.

Rescissions Are a Powerful Tool to Cut Waste

The rescission process is a powerful way to eliminate waste, fraud, and abuse by cancelling unneeded funds. The President and Congress should use rescissions to enact needed spending cuts.

However, rescissions should be used to reduce the deficit, not hide new wasteful spending. When rescissions are included in appropriations bills, the scoring rules allow them to offset higher spending elsewhere in the bill. Standalone rescission bills, on the other hand, reduce the deficit. Thus, it would be best to consider rescissions of unneeded budget authority on a standalone basis in most cases.

The Appropriations Committees Should Identify Rescission Opportunities

The Appropriations Committees should be charged with identifying opportunities to rescind waste, fraud, and abuse.

The members of the House and Senate Appropriations Committees follow the budget accounts within their jurisdictions very closely throughout the fiscal year. They work directly with agency budget officers and the Office of Management and Budget (OMB) to monitor the status of enacted appropriations and provide oversight.

When funds are no longer needed, the Appropriations Committees often propose that budget authority be rescinded. This work can be incredibly detail-oriented. For example, one rescission in the Senate’s FY 2026 Transportation, Housing, and Urban Development Appropriations Bill is for just $1.74.

Senate THUD Rescission 12.2.2025

Source: S. 2465, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 226 (119th Congress)

The Appropriations Committees have recently identified more than 100 potential rescissions totaling $56.4 billion. Unfortunately, instead of introducing standalone rescission proposals to permanently cut waste, the rescissions have been used to increase other spending in the FY 2026 appropriations bills.

The President Should Lead on Rescissions by Using Impoundment Control Act Powers

The Impoundment Control Act (ICA) created an extremely powerful procedure that allows rescissions proposed by the President to be enacted on a fast-track process that bypasses the Senate filibuster. The President should take advantage of this process to cut wasteful spending. President Trump and his Administration deserve credit for revitalizing the rescission power.

In fact, the President is required by law to use the ICA process. The law provides that:

“Whenever the President determines that all or part of any budget authority will not be required to carry out the full objectives or scope of programs for which it is provided or that such budget authority should be rescinded for fiscal policy or other reasons (including the determination of authorized projects or activities for which budget authority has been provided), or whenever all or part of budget authority provided for only one fiscal year is to be reserved from obligation for such fiscal year,” the President shall submit a rescission proposal to Congress.[13]

This requirement means that the Executive Branch should have a process in place to continuously review unspent budget authority. Any funds that are determined to be wasteful, harmful, or not needed should be officially proposed for rescission. One indicator that funds could be rescinded is when the Congressional spending committees themselves propose cutting those funds.

At the end of FY 2025, federal agencies had $560 billion in unobligated balances of discretionary budget authority that could be rescinded.[14]

Table 4

Unobligated Appropriations

as of September 2025

No-Year Multi-Year Expiring Total
$305 B $242 B $13 B $560 B
In billions of dollars.

Source: Office of Management and Budget.

Over the last decade, balances of unobligated budget authority have grown significantly. At the end of FY 2015, $199 billion in unobligated balances remained. In contrast, $560 billion in unobligated budget authority was available at the end of FY 2025.  This is an increase of 181.4 percent.

Chart 1

Unobligated Balances 2015 2025 11.24.2025

Source: OMB

Rescissions Are One Tool to Control Spending

The national debt is now roughly equivalent to the size of the economy and stands at its highest level since World War II. The fiscal state of our nation is deteriorating, and unsustainable spending is the underlying problem. The government is rapidly depleting its fiscal space, risking a fiscal crisis if a debt spiral occurs.

Congress and the President should use every tool at their disposal to get spending under control. Rescissions are just one option to enact spending cuts. It is important that legislators enact rescissions in the most effective way possible. Rescissions should be passed as standalone legislation rather than being tucked into appropriations bills to hide higher spending.

 

This report was originally published on December 2, 2025, and updated on January 9, January 11, and January 21, 2026. 

Appendix A: FY 2026 Rescissions by Bill

Table 5

FY 2026 Rescissions by Bill
Bill House Senate Final
Agriculture $378,000,000 $450,000,000 $500,000,000
CJS $697,299,000 $305,000,000 $709,200,000
Defense $0 $3,157,302,000 $5,708,887,000
Energy & Water $9,422,000 $39,000,000 $0
FSGG $12,000,000 $262,000,000 $303,000,000
Homeland $0 $194,800,000 $202,232,799
Interior $0 $91,000,000 $0
L-HHS-ED $18,159,707,000 $26,456,000,000 $28,218,000,000
Leg Branch $0 $0 $0
MilCon-VA $0 $0 $16,499,000,000
State $3,552,697,000 $0 $1,936,531,000
T-HUD $1,103,000,000 $221,759,088 $1,143,729,715
Total $23,912,125,000 $31,176,861,088 $55,220,580,514
 Source: House and Senate Appropriations Committees.

Appendix B: FY 2026 Already Enacted Rescissions

Table 6

FY 2026 Enacted Rescissions
Bill Agency Account Rescission
Ag Agriculture Natural Resources Conservation Service—Conservation Operations $30,000,000
Ag Agriculture National Institute of Food and Agriculture—Research and Education Activities $22,000,000
Ag Agriculture Distance Learning, Telemedicine, and Broadband Program $20,000,000
Ag Agriculture Working Capital Fund $78,000,000
Ag Treasury Treasury Forfeiture Fund

(CHIMP)

$350,000,000
MilCon-VA Veterans Affairs Veterans Health Administration — Medical Services

(FY 2026 advanced appropriation)

$15,889,000,000
MilCon-VA Veterans Affairs Medical Support and Compliance

(FY 2026 advanced appropriation)

$610,000,000
Total     $16,999,000,000
 Source: House and Senate Appropriations Committees.

Appendix C: FY 2026 Rescissions Agreed to by Both Chambers

Table 7

FY 2026 Rescissions Agreed to by Both Chambers
Bill Agency Account Rescission
CJS Commerce Census Working Capital Fund $15,000,000
CJS Commerce Economic Development Assistance Programs $60,000,000
CJS Justice Office on Violence Against Women—Violence Against Women Prevention and Prosecution Programs $36,000,000
CJS Justice Office of Justice Programs $250,000,000
CJS Justice Community Oriented Policing Services $25,000,000
CJS Justice Working Capital Fund $210,000,000
CJS Justice Assets Forfeiture Fund (CHIMP) $113,200,000
DOD Defense Cooperative Threat Reduction Account $33,936,000
DOD Defense Other Procurement, Army $15,000,000
DOD Defense Weapons Procurement, Navy $2,943,000
DOD Defense Aircraft Procurement, Air Force $25,397,000
DOD Defense Missile Procurement, Air Force $41,189,000
DOD Defense Procurement, Space Force $107,100,000
DOD Defense Defense Health Program $10,473,000
DOD Defense Counter-Islamic State of Iraq and Syria Train and Equip Fund $50,000,000
DOD Defense Procurement of Weapons and Tracked Combat Vehicles, Army $452,647,000
DOD Defense Other Procurement, Army $119,887,000
DOD Defense Aircraft Procurement, Navy $155,711,000
DOD Defense Weapons Procurement, Navy $200,272,000
DOD Defense Aircraft Procurement, Air Force $193,555,000
DOD Defense Other Procurement, Air Force $186,638,000
DOD Defense Procurement, Space Force $339,196,000
DOD Defense Procurement, Defense-Wide $11,807,000
DOD Defense Research, Development, Test and Evaluation, Army $178,735,000
DOD Defense Research, Development, Test and Evaluation, Navy $82,461,000
DOD Defense Research, Development, Test and Evaluation, Air Force $329,435,000
DOD Defense Research, Development, Test and Evaluation, Space Force $370,149,000
DOD Defense Shipbuilding and Conversion, Navy: FFG–Frigate 2020/2031 $240,245,000
DOD Defense Shipbuilding and Conversion, Navy: FFG–Frigate 2022/2026 $418,624,000
DOD Defense Shipbuilding and Conversion, Navy: FFG–Frigate 2023/2027 $483,391,000
DOD Defense Shipbuilding and Conversion, Navy: FFG–Frigate 2024/2028 $1,271,572,000
DOD Defense Shipbuilding and Conversion, Navy: FFG–Frigate 2025/2029 $151,230,000
DOD Defense Missile Procurement, Air Force, 2025/2027 $209,045,000
DOD Defense Defense Modernization Account , Defense-Wide $28,249,000
FSGG Treasury Treasury Forfeiture Fund (CHIMP) $300,000,000
FSGG Treasury Special Inspector General for Pandemic Recovery $3,000,000
DHS Management Directorate Procurement, Construction, and Improvements $73,327,000
DHS U.S. Customs and Border Protection Operations and Support $6,713,000
DHS U.S. Customs and Border Protection Automation Modernization $387,000
DHS U.S. Customs and Border Protection Procurement, Construction, and Improve $917,000
DHS U.S. Customs and Border Protection Border Security Fencing, Infrastructure, and Technology $6,336,000
DHS U.S. Customs and Border Protection Air and Marine Interdiction, Operations, Maintenance, and Procurement $1,413,000
DHS Cybersecurity and Infrastructure Security Agency Infrastructure Protection and Infrastructure Security $172,000
DHS Office of the Secretary and Executive Management Operations and Support $2,072,147
DHS Management Directorate Operations and Support $5,487,177
DHS Intelligence, Analysis, and Situational Awareness Operations and Support $4,493,650
DHS Office of the Inspector General Operations and Support $88,190
DHS Transportation Security Administration Operations and Support $19,650,000
DHS United States Secret Service Operations and Support $703,390
DHS Cybersecurity and Infrastructure Security Agency Operations and Support $52,349,050
DHS Federal Emergency Management Agency Operations and Support $18,525,975
DHS U.S. Citizenship and Immigration Services Operations and Support $120,860
DHS Science and Technology Directorate Operations and Support $178,340
DHS Countering Weapons of Mass Destruction Office Operations and Support $6,937,020
DHS Homeland Security Nonrecurring Expenses Fund $2,362,000
LHHS-ED Health and Human Services Nonrecurring Expenses Fund $1,826,000,000
LHHS-ED Education Department of Education Nonrecurring Expenses Fund $160,000,000
LHHS-ED Health and Human Services Child Enrollment Contingency Fund (CHIP) (CHIMP) $12,340,000,000
LHHS-ED Health and Human Services Sections 2023, 2206, 2301, 2302, 2303, 2401, 2402, 2403, 2404, 2501, 2502, 2601, 2602, 2603, 2605, 2701, 2702, 2703, 2704, 2705, 2706, 2707, 2708, 2709, 2710, 2711, 2712, 2713, 2904, 2912, 3101, and 9911 of the American Rescue Plan Act of 2021 (Public Law 117– 15) (CHIMP) $2,000,000,000
LHHS-ED Labor Section 286(s)(2) of the Immigration and Nationality Act (H–1B Nonimmigrant Petitioner Account) $206,000,000
LHHS-ED Education Institute of Education Sciences $25,000,000
LHHS-ED Treasury Section 10301(1)(A)(iii) of Public Law 117–169 (Internal Revenue Service) (CHIMP) $11,661,000,000
State State Consular and Border Security Programs $900,000,000
State State Educational and Cultural Exchange Programs $25,000,000
State State Debt Restructuring $63,975,000
State State International Narcotics Control and Law Enforcement $179,306,000
State State Peacekeeping Operations $50,000,000
State State Bureau for Democracy, Human Rights, and Governance, United States Agency for International Development – Democracy Fund $57,000,000
State State Millennium Challenge Corporation $661,250,000
T-HUD Transportation Transportation Planning, Research, and Development (FY 2010) $108,147
T-HUD Transportation Transportation Planning, Research, and Development (FY 2004) $744,000
T-HUD Transportation Office of the Secretary—Salaries and Expenses $10,368,826
T-HUD Transportation Office of the Secretary—National Infrastructure Investments Remaining unobligated balances for FY 2022
T-HUD Transportation Federal Highway Administration—Highway Infrastructure Programs — Nationally Significant Freight and Highway Projects Unobligated funds for FY 2023 from the IIJA permanently rescinded
T-HUD Transportation Federal Highway Administration—Highway Infrastructure Programs — Bridge Investment Program Unobligated funds for FY 2023 from the IIJA permanently rescinded
T-HUD Transportation Federal Highway Administration—Highway Infrastructure Programs — Competitive Awards Unobligated funds for FY 2023 from the IIJA permanently rescinded
T-HUD Transportation Railroad Safety Grants (FY 2016) $795,332
T-HUD Transportation Grants to the National Railroad Passenger Corporation (FY 1996) $20
T-HUD Transportation Capital Assistance to States—Intercity Passenger Rail Grant Program (FY 2009) $292,181
T-HUD Transportation Capital Assistance for High Speed Rail Corridors and Intercity Passenger Rail Service (FY 2010) $9,913
T-HUD Transportation Railroad Research and Development (FY 2006) $1,008,385
T-HUD Transportation National Network Grants to the National Railroad Passenger Corporation (FY 2017) $76,634
T-HUD Transportation Railroad Rehabilitation and Improvement Financing Program (FY 2019) $25,476
T-HUD Transportation Maritime Security Program $38,400,000
T-HUD Transportation Cable Security Fleet $12,392,000
T-HUD Transportation Tanker Security Program $42,808,000
T-HUD Transportation Maritime Guaranteed Loan Program [Title XI] $34,000,000
T-HUD Transportation Office of the Secretary—Research and Technology (FY 2022) $1,272,801
T-HUD Transportation Office of the Secretary—National Infrastructure Investments — local and regional project assistance Unobligated funds for FY 2023 from the IIJA permanently rescinded
T-HUD Transportation Magnetic Levitation Technology Deployment Program $14,000,000
T-HUD Transportation Consolidated Rail Infrastructure and Safety Improvements (FY 2023) $5,000,000
T-HUD Transportation Capital Assistance for High Speed Rail Corridors and Intercity Passenger Rail Service (FY 2010) $928,620,000
T-HUD Housing and Urban Development Housing Certificate Fund Rescinds unobligated balances from FY 1974 and prior years, as well as rescinds amounts recaptured from Section 8 project-based contracts from FY 1975-1987
T-HUD Housing and Urban Development Projects associated with 1012(a) of the Stewart B. McKinney Homeless Assistance Amendments Act of 1988 50% of budget authority, or 50% of cash amounts recaptured
T-HUD Housing and Urban Development Manufactured Housing Fees Trust Fund $5,200,000
T-HUD Housing and Urban Development Management and Administration, Salaries and Expenses that were transferred from Community Development Fund made available by the Emergency Supplemental Appropriations Act for Defense, the Global War on Terror, and Hurricane Recovery, 2006; and Research and Technology made available by transfers from Emergency Supplemental Appropriations Act of 1994 $2,423,000
T-HUD Housing and Urban Development Public Housing Capital Fund $5,036,989
T-HUD Housing and Urban Development Community Development Fund Economic Development Initiative grant funds prior to FY 2011 $176,688
T-HUD Housing and Urban Development Community Development Fund Special Purpose Grant funds prior to FY 2011 $336,276
T-HUD Housing and Urban Development Assisted Housing Inspections and Risk Assessments (FY 2025) $22,000,000
T-HUD Housing and Urban Development Native American Housing Block Grants $2
T-HUD Housing and Urban Development Assisted Housing Inspections and Risk Assessments (FY 2024), Rental Housing Assistance, Preservation & Reinvestment Initiative for Community Enhancement (FY 2023), and Public Housing Operating Fund $18,635,045
Total     $38,221,580,514
 Source: House and Senate Appropriations Committees.

Appendix D: FY 2026 Rescissions Initially Proposed But Not in Final Agreement

Table 8

FY 2026 Rescissions Initially Proposed But Not in Final Agreement
Bill Agency Account Rescission Proposed by House Rescission Proposed by Senate
CJS Commerce NOAA Operations, Research, and Facilities $46,299,000  
CJS Justice Alcohol, Tobacco, Firearms, and Explosives $50,000,000  
Defense Defense Missile Procurement, Army   $71,732,000
Defense Defense Missile Procurement, Air Force   $152,646,000
Defense Defense Research, Development, Test and Evaluation, Defense-Wide   $37,481,000
E&W Energy National Nuclear Security Administration—Defense Nuclear Nonproliferation $9,422,000 $39,000,000
FSGG Joint Committee on Judicial Administration Federal Payment for Defender Services in The District of Columbia Courts $12,000,000  
Interior Environmental Protection Agency Environmental Protection Agency—Buildings and Facilities   $41,000,000
Interior Smithsonian Institution John F. Kennedy Center for the Performing Arts—Capital Repair and Restoration   $50,000,000
DHS Coast Guard Procurement, Construction, and Improvements   $194,800,000
L-HHS-ED Labor Employment and Training Administration Training and Employment Services (FY 2025 advanced appropriations) $712,000,000 $75,000,000
L-HHS-ED Education Office Of Elementary and Secondary Education Education for the Disadvantaged $938,266,000  
L-HHS-ED Education School Improvement Programs $1,681,441,000  
State State Contributions to International Organizations $96,240,000  
State State Development Assistance $1,300,000,000  
State State Economic Support Fund $753,482,000  
State State Assistance for Europe, Eurasia and Central Asia $168,000,000  
T-HUD Transportation Office of the Secretary—Research and Technology for Advanced Research Projects Agency—Infrastructure (ARPA-I) $10,000,000  
T-HUD Transportation Federal Railroad Administration—Federal-State Partnership for Intercity Passenger Rail $75,000,000  
T-HUD Transportation Federal Transit Administration—Transit Infrastructure Grants $40,000,000  
T-HUD Housing and Urban Development Homeless Assistance Grants $107,000,000  
T-HUD Housing and Urban Development Policy Development and Research — Research and Technology $20,000,000  
T-HUD Housing and Urban Development Public Housing Fund, Choice Neighborhoods Initiative, and Community Development Fund $240,000,000  
T-HUD Housing and Urban Development Office of Lead Hazard Control and Healthy Homes $417,000,000  
Total     $6,676,150,000 $661,659,000
 Source: House and Senate Appropriations Committees.

 

[1] For additional background, see Matthew Dickerson, “Expedited Rescissions Allows Congress to Support DOGE’s Work to Eliminate Waste,” Economic Policy Innovation Center, April 4, 2025, https://epicforamerica.org/federal-budget/expedited-rescissions-allows-congress-to-support-doges-work-to-eliminate-waste/.

[2] Government Accountability Office, “Updated Rescission Statistics, Fiscal Years 1974–2020,” July 16, 2020, https://www.gao.gov/products/b-330828 (accessed November 24, 2025).

[3] Rescissions Act of 2025, P.L. 119-28.

[4] Congressional Budget Office, “H.R. 4, Rescissions Act of 2025,” June 9, 2025, https://www.cbo.gov/publication/61473 (accessed November 24, 2025).

[5] Matthew Dickerson, “FAQ: Rescissions and the Deficit,” Economic Policy Innovation Center, September 3, 2025, https://epicforamerica.org/federal-budget/faq-rescissions-and-the-deficit/.

[6] Some rescissions are also “changes in mandatory programs” (CHIMPs), a related type of budget gimmick. Provisions in appropriations bills that reduce budget authority for mandatory programs can be used to increase discretionary budget authority elsewhere in the bill. See David Ditch, “EPIC Explainer: CHIMPs Budget Gimmicks,” Economic Policy Innovation Center, November 24, 2025, https://epicforamerica.org/federal-budget/epic-explainer-chimps-budget-gimmicks/.

[7] Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026, P.L. 119-37.

[8] Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026, H.R. 6938, 119th Congress, Second Session.

[9] Financial Services and General Government and National Security, Department of State, and Related Programs Appropriations Act, 2026. H.R. 7006, 119th Congress, Second Session.

[10] Consolidated Appropriations Act, 2026, H.R. 7148, 119th Congress, Second Session.

[11] Department of Homeland Security Appropriations Act, 2026, H.R. 7147, 119th Congress, Second Session.

[12] David Ditch, “EPIC Explainer: CHIMPs Budget Gimmicks,” Economic Policy Innovation Center, November 24, 2025, https://epicforamerica.org/federal-budget/epic-explainer-chimps-budget-gimmicks/.

[13] Sec. 1012(a) of Congressional Budget and Impoundment Control Act of 1974, Public Law 93-344. [2 U.S.C. 683].

[14] The OMB reports on the balances of unobligated budget authority in budget accounts in SF 133 Reports on Budget Execution and Budgetary Resources. Office of Management and Budget, “MAX Information and Reports (Executive, Legislative, and Judicial Users): FY 2025 – SF 133 Reports on Budget Execution and Budgetary Resources,” October 21, 2025, https://portal.max.gov/portal/document/SF133/Budget/FY%202025%20-%20SF%20133%20Reports%20on%20Budget%20Execution%20and%20Budgetary%20Resources.html (accessed November 24, 2025).

Matt Dickerson Headshot
Director of Budget Policy

Matthew D. Dickerson is Director of Budget Policy at the Economic Policy Innovation Center (EPIC).

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