Table 1 summarizes CBO’s estimates of discretionary spending under divisions A, B, and D, which would provide full-year appropriations and authorities for fiscal year 2026 for agencies covered by 3 of the 12 annual appropriation acts. The amounts include new discretionary budget authority and outlays for fiscal year 2026 stemming both from those divisions and from appropriations enacted in prior years. In consultation with the House and Senate Committees on the Budget, the table delineates base spending, spending for three designated categories, and emergency spending. The amounts exclude budget authority and outlays that are required, by statute, to be excluded from estimates for purposes of the Congressional Budget Act of 1974 (Public Law 93-344) and the Balanced Budget and Emergency Deficit Control Act of 1985 (P.L. 99-177).
Table 2compiles CBO’s estimates of the budgetary effects over the 2026-2035 period for divisions E and F. In keeping with division E, and at the direction of the House and Senate Committees on the Budget, those divisions are considered authorizing legislation rather than appropriation legislation. Section 5021 requires the exclusion of the estimated budgetary effects from the pay-as-you-go scorecards maintained by the Senate and the Office of Management and Budget.
