H.R. 3076 would make several changes to the operations of the Postal Service (USPS) and establish new enrollment procedures and benefit programs for USPS employees and annuitants. USPS cash flows are recorded in the Postal Service Fund and are classified as off-budget; the cash flows of other accounts affected by H.R. 3076 are classified as on-budget. For this estimate, CBO assumes that H.R. 3076 will be enacted near the end of fiscal year 2021.