[20020320]95-206_联邦预算下的社会保障待遇：摘要.pdf

http:/wikileaks.org/wiki/CRS-95-2061 This report was written by former CRS staffer David Koitz.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 95-206 EPWUpdated March 20, 2002Social Securitys Treatment Under theFederal Budget: A SummaryUpdated by Dawn Nuschler1Domestic Social Policy DivisionSummarySocial Securitys treatment in the federal budget is often confusing. Legislationenacted in 1983, 1985 and 1990 excluded the program from official budget calculationsand largely exempted it from procedures for controlling budget revenues and outlays.However, because Social Security represents more than a fifth of the governmentsrevenues and outlays, it is often included in summaries of the governments financialflows, or what is referred to as the “unified” budget. It is also confusing because peoplemistakenly perceive that the programs removal from the budget changed how its fundsare handled. It did not. As has been the practice since Social Securitys inception, itstaxes are deposited in the federal Treasury (with appropriate crediting of federalsecurities to its trust funds), and its expenditures are paid from the Treasur