Smarter Than Sequester Defense Spending Reduction Act - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to nullify the presidential sequestration order issued for the revised security category (discretionary appropriations in budget function 050) for FY2013-FY2021 to enforce a specified budget goal.
Requires the Department of Defense (DOD) to formulate and implement a plan with specified actions to reduce spending by specified minimum amounts over the 10-year period beginning upon enactment of this Act.
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