reduction account or the period covered by the resolution on the budget for that fiscal year, as applicable. (b) Components Each entry shall consist only of amounts credited to it under subsection (c). No entry of a negative amount shall be made. (c) Calculation of account savings in House and Senate For the purposes of enforcing section 302(a), upon the engrossment of any bill, other than an appropriation bill, by the House of Representatives or Senate, as applicable, the amount of budget authority and outlays calculated pursuant to subsection (d)(3) shall be counted against the 302(a) allocation provided to the applicable committee or committees of that House which reported the bill as if the amount calculated pursuant to subsection (d)(3) was included in the bill just engrossed. (d) Crediting of amounts to account (1) Whenever a Member or Senator, as the case may be, offers an amendment to a bill that reduces the amount of budget authority for direct spending provided either under current law or proposed to be provided by the bill under consideration, that Member or Senator may state the portion of such reduction achieved in the first year covered by the most recently adopted concurrent resolution on the budget and in addition the portion of such reduction achieved in the first ten years covered by the most recently adopted concurrent resolution on the budget that shall be credited to the first-year deficit reduction balance and the five-year deficit reduction balance, as applicable, if the amendment is agreed to. (2) Except as provided by paragraph (3), the chairman of the Committee on the Budget of the House of Representatives or Senate, as applicable, shall, upon the engrossment of any bill, other than an appropriation bill, by the House of Representatives or Senate, as applicable, credit to the applicable entry balances amounts of new budget authority and outlays equal to the net amounts of reductions in budget authority and in outlays resulting from amendments agreed to by that House to that bill. (3)