CONGRESSIONALLY DIRECTED SPENDING (EARMARKS) EXPLAINED
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Background
The term “earmark” colloquially refers to three distinct types of Member-driven benefits placed in bill or report language:
congressional spending earmarks;
limited tax benefits; and
limited tariff benefits.
A congressional earmark (in House Rules) or “congressionally directed spending item” (in Senate Rules) refers to a spending provision placed in bill or report language—at the request of a Member or Senator—that provides, authorizes, or recommends spending authority for “an entity, or targeted to a specific State, locality or Congressional district, other than through a statutory or administrative formula-driven or competitive award process.”
A limited tax benefit, in the House, refers to a provision that provides tax benefits aimed at 10 or fewer beneficiaries with eligibility criteria that are not applied uniformly, or a provision providing tax transition relief aimed at one beneficiary. A similar provision in the Senate applies to tax benefits for “a particular beneficiary or a limited group of beneficiaries” but without the 10-beneficiary threshold in the House Rule.
A limited tariff benefit refers to provisions “modifying the Harmonized Tariff Schedule of the United States in a manner that benefits 10 or fewer entities.”
House and Senate rules require disclosure of all three types of earmarks, as well as the name of the sponsoring Member or Senator, in the report accompanying the legislation. If there are no earmarks, there must be a statement that the legislation contains no earmarks. In the Senate, the information must have been available for at least 48 hours prior to a vote. This disclosure requirement applies to bills, amendments, and conference reports, and is enforceable through a parliamentary point of order raised by a Member or Senator. In the Senate, consideration of a measure may continue upon compliance with the disclosure measure having been achieved.
In addition to these disclosure requirements, the House and Senate began observing a moratorium on earmarks in the 112th Congress (2011–12). The moratorium was established by party rules and committee practices. However, after 10 years of the moratorium, Congress reversed course on earmarks when the House Appropriations Committee invited Members of Congress to request FY 2022 funding for projects in their communities.
Earmark Disclosure Rules in the Senate - CRS
Earmark Disclosure Rules in the House - CRS
Recent News and Developments
Tues, June 30, 2026:
Vought: Congressional earmarks will be protected under new grant rules
The White House is putting political appointees in charge of approving federal grants. - Politico
Thurs, Feb 26, 2026:
Backdoor Earmarks in the FY2026 Pentagon Budget - Taxpayers for Common Sense
Wed, Feb 25, 2026:
DeLauro Statement on Partisan Changes to the Community Project Funding Process - Approps / DeLauro