H.R. 8413 would require the Bureau of Reclamation (BOR) to convey federal land, at fair-market value, to two counties in southern Nebraska. BOR now collects receipts for third parties’ use of the land. Those receipts, which can be spent without further appropriation, would be lost once the land is conveyed; any reduction in receipts would be offset by an associated reduction in direct spending. Using information about the value of similar parcels, CBO estimates that the counties would remit a total of $1 million to BOR for the conveyances. Those collections would be recorded in the budget as offsetting receipts (that is, as reductions in direct spending). CBO estimates that enacting H.R. 8413 would reduce direct spending by $1 million, on net, over the 2025-2034 period and would have no effect on revenues. CBO has not estimated the bill’s effects on spending subject to appropriation. The bill contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.