; and (B) any bonds issued pursuant to subsection (a). (2) Submission The report required by paragraph (1) shall be submitted to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. 4. Rescission of unobligated balances (a) Identification of unobligated balances Upon the issuance of a notification under section 2, the President may issue a message to Congress containing a list of budget authority proposed to be rescinded. Such list may only contain items related to unobligated balances of funds made available before the beginning of the fiscal year during which such notification is made. (b) Expedited consideration of rescissions A message issued pursuant to subsection (a) shall be deemed a special message for purposes of the expedited procedures described under section 1017 of the Congressional Budget and Impoundment Control Act of 1974 ( 2 U.S.C. 688 ). 5. Sale of mortgage-related assets Upon the issuance of a notification to Congress under section 2, the President may order the sale of the following assets, with the proceeds from such sales deposited in the Treasury: (1) On-balance sheet non-performing mortgages of the Federal National Mortgage Association. (2) Other mortgages owned or held by the Federal National Mortgage Association. (3) Real estate owned properties of the Federal National Mortgage Association. (4) On-balance sheet non-performing mortgages of the Federal Home Loan Mortgage Corporation. (5) Other mortgages owned or held by the Federal Home Loan Mortgage Corporation. (6) Real estate owned properties of the Federal Home Loan Mortgage Corporation. (7) Mortgage-backed securities held by the Board of Governors of the Federal Reserve System or any Federal reserve bank.