Children's Budget Act

“(40)

“(A) A detailed, separate analysis for the prior fiscal year, the current fiscal year, the fiscal year for which the budget is submitted, and the ensuing fiscal year identifying the amounts of gross and net appropriations or obligational authority and outlays that are directed to children within the United States and territories including—

“(i) summaries of the total amount of such appropriations or new obligational authority and outlays requested for children and children’s programs;

“(ii) an estimate of levels of spending on children and children’s programs; and

“(iii) a detailed breakdown of spending on children and children’s programs by agency and initiative.

“(B) In this paragraph—

“(i) the term “children” means individuals under 19 years of age; and

“(ii) the term “spending on children” includes—

“(I) Federal entitlement spending that goes directly to children;

“(II) outlays for programs and initiatives that, consistent with their mission, deliver services exclusively to children;

“(III) outlays for programs and initiatives that, while not serving children directly, have as a core mission goal the improvement of children’s health, education, welfare, or general well-being; and

“(IV) the share of funding for Federal programs and initiatives that deliver services to both children and adults that is consistent with the share of program benefits for children based on the best available data.

“(C) In implementing this paragraph, including determining what Federal activities or accounts constitutes spending on children or children’s programs, the Office of Management and Budget shall consult periodically with the Committee on the Budget and the Committee on Appropriations of the Senate, the Committee on the Budget and the Committee on Appropriations of the House of Representatives, and the Congressional Budget Office.”