The federal government sometimes imposes mandates, which are defined in the Unfunded Mandates Reform Act (UMRA) as requirements imposed on state, local, or tribal governments or on entities in the private sector that are not conditions of aid or tied to participation in voluntary federal programs. CBO identifies such mandates in bills that are approved by authorizing committees (and, when requested, for other legislation) and provides an estimate of the costs of the mandates.

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