### Question
How does the law define revenue-losing provision?


### Answer
Under *2 U.S.C. § 691e*, **revenue-losing provision** is defined as:

> any provision which results in a reduction in Federal tax revenues for any one of the two following periods—


(i) the first fiscal year for which the provision is effective

#### Citation:
  - *2 U.S.C. § 691e*
  - Heading: **CHAPTER 17B-IMPOUNDMENT CONTROL AND LINE ITEM VETO > SUBCHAPTER III-LINE ITEM VETO**

