resolution of disapproval of the IRS comprehensive spending plan (1) In general For purposes of this section, the term joint resolution of disapproval of the IRS comprehensive spending plan means only a joint resolution introduced in the period beginning on the date on which a spending plan submitted pursuant to subsection (b)(1)(A) is received by the appropriate Congressional committees and ending 60 days thereafter (excluding days either House of Congress is adjourned for more than 3 days during a session of Congress), the matter after the resolving clause of which is as follows: “That Congress disapproves the plan submitted on ____ by the Internal Revenue Service relating to the comprehensive spending plan under section 2(b)(1) of the IRS Funding Accountability Act with respect to fiscal year ___.”. (The blank spaces being appropriately filled in). (2) Application of Congressional Review Act disapproval procedures (A) In general The rules of section 802 of title 5, United States Code, shall apply to a joint resolution of disapproval of the IRS comprehensive spending plan in the same manner as such rules apply to a joint resolution described in subsection (a) of such section. (B) Exercise of rulemaking authority This section is enacted by Congress— (i) as an exercise of the rulemaking power of the Senate and House of Representatives, respectively, and as such it is deemed a part of the rules of each House, respectively, but applicable only with respect to the procedure to be followed in that House in the case of a joint resolution of disapproval of the IRS comprehensive spending plan described in paragraph (1), and it supersedes other rules only to the extent that it is inconsistent with such rules