Impoundment Prohibition Act

Impoundment Prohibition Act - Provides that in apportioning any appropriation, reserves may be established solely to provide for contingencies, or to effect savings whenever savings are made possible by or through changes in requirements or greater efficiency of operations.

States that reserves shall not be established for fiscal policy purposes or to achieve less than the full objectives and scope of programs enacted and funded by Congress.

Authorizes the Comptroller General to bring a civil action in the United States Court for the District of Columbia to enforce the provisions of this Act.

Provides that nothing contained in this Act shall be interpreted as constituting a ratification or approval of any reservation of budget authority by the President or any other Federal employee, in the past or in the future, unless done pursuant to statutory authority in effect at the time of such reservation. (Amends 31 U.S.C. 665)