“ It shall not be in order in the Senate to consider any concurrent resolution on the budget as reported to the Senate that would decrease the excess of social security revenues over social security outlays in any of the fiscal years covered by the concurrent resolution. No change in chapter 1 of the Internal Revenue Code of 1986 shall be treated as affecting the amount of social security revenues unless such provision changes the income tax treatment of social security benefits. ”

“ Section 302 (a) (2) of the Congressional Budget Act of 1974 is amended by inserting after ``appropriate levels of ́ ́ the following: ``social security outlays for the fiscal year of the resolution and for each of the 4 succeeding fiscal years, ́ ́. ”

“ Sections 13301, 13302, and 13303 and any amendments made by such sections shall apply with respect to fiscal years beginning on or after October 1, 1990. Section 13304 shall be effective for annual reports of the Board of Trustees issued in or after calendar year 1991. ”