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CBO examines trends in funding and spending for the Army Corps of Engineers and explains how CBO treats that agency’s activities in its baseline and cost estimates.
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CBO explains why it uses an income and payroll tax offset when estimating the budgetary effects of changes in indirect taxes, how the rate of the offset is set, and how it is applied in cost estimates and in baseline projections of revenues.
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CBO reports annually on programs whose authorizations of appropriations have already expired or will expire.
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CBO estimates the costs of federal credit programs in 2023 in two ways—following procedures prescribed by the Federal Credit Reform Act (FCRA) and using a fair-value approach, which measures the market value of the government’s obligations.
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To show how variations in economic conditions might affect its budget projections, CBO analyzed how the budget might change if values of four key economic variables differed from those in the agency’s forecast.
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CBO reports annually on programs whose authorizations of appropriations have already expired or will expire. This information covers legislation enacted through September 30, 2021. A full report will be issued later this year.
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This guide briefly explains—in plain language—the differences between some common budgetary terms.
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This letter responds to a request for information about CBO's cost estimates for the reconciliation legislation now being considered by the House of Representatives.
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CBO estimates the costs of federal credit programs in two ways—following procedures prescribed by the Federal Credit Reform Act (FCRA) and using a fair-value approach, which measures the market value of the government’s obligations.
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CBO assesses the potential costs of providing cost estimates for bills before markup by Congressional committees. Under any of the scenarios that CBO examined, the agency would require a substantial increase in resources and staffing.