bill by the House of Representatives or Senate, as applicable, the amount of budget authority and outlays calculated pursuant to subsection (c)(3) shall be counted against the 302(a) allocation provided to the Committee on Appropriations as if the amount calculated pursuant to subsection (c)(3) was included in the bill just engrossed. (2) For purposes of enforcing section 302(b), upon the engrossment of any appropriation bill by the House of Representatives or Senate, as applicable, the 302(b) allocation provided to the subcommittee for the bill just engrossed shall be deemed to have been reduced by the amount of budget authority and outlays calculated, pursuant to subsection (c)(3). (e) Definition As used in this section, the term appropriation bill means any general or special appropriation bill, and any bill or joint resolution making supplemental, deficiency, or continuing appropriations. . 202. Establishment of direct spending reduction account Title III of the Congressional Budget Act of 1974 (as amended by section 201) is further amended by adding at the end the following new section: 317. Direct spending deficit reduction account (a) Establishment of account The chairman of the Committee on the Budget of the House of Representatives and of the Senate shall each maintain an account to be known as the deficit reduction direct spending account . The account shall be divided into entries corresponding to the House of Representatives or Senate committees, as applicable, that received allocations under section 302(a) in the most recently adopted concurrent resolution on the budget, except that it shall not include the Committee on Appropriations of that House and each entry shall consist of the first-year deficit reduction account and the five-year deficit 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)