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- Cost Estimate
As reported by the Senate Committee on Energy and Natural Resources on May 21, 2018
- Report
In this report, CBO assesses the usefulness of cash and accrual accounting for several federal insurance programs—including deposit, flood, and pension insurance—and considers ways to increase use of accrual measures in the budget process.
- Report
CBO periodically issues a volume of options—this year’s installment presents 121—that would decrease federal spending or increase federal revenues. CBO’s website allows users to filter options by topic, date, and other categories.
- Cost Estimate
As reported by the Senate Committee on Energy and Natural Resources on December 5, 2018
- Cost Estimate
As ordered reported by the Senate Committee on Energy and Natural Resources on October 2, 2018
- Cost Estimate
As ordered reported by the Senate Committee on Energy and Natural Resources on October 2, 2018
- Presentation
Presentation by Paul Burnham, an analyst in CBO’s Tax Analysis Division, at the National Tax Association’s 111th Annual Conference on Taxation.
- Report
CBO found that the tax burden on intangible assets is lower than that on tangible assets. In CBO’s estimation, the 2017 tax act increases the tax burden on research and development but reduces it on most other intangible assets.
- Cost Estimate
As ordered reported by the House Committee on Natural Resources on September 26, 2018
- Cost Estimate
As reported by the Senate Committee on Environment and Public Works on September 18, 2018