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- Report
This guide briefly explains—in plain language—the differences between some common budgetary terms.
- Report
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.
- Report
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.
- Report
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.
- Interactive
This workbook allows users to define and analyze alternative economic scenarios by specifying differences in the values of four economic variables relative to the values for those variables underlying CBO's February 2021 projections.
- Report
CBO reports annually on programs whose authorizations of appropriations have already expired or will expire.
- Report
This report examines approaches to budgeting that would distinguish expenditures for investment in physical capital, education, and research and development from other expenditures.
- Interactive
CBO’s interactive tool allows users to simulate the agency’s process for projecting discretionary budget authority and outlays for different types of spending over the course of 10 years.
- Report
CBO explains some of the guidelines it follows when providing information to the Congress about the budgetary effects of proposed legislation.
- Presentation
Presentation by Theresa Gullo, Director of Budget Analysis, and John McClelland, Director of Tax Analysis, at a joint seminar by the Congressional Budget Office and the Congressional Research Service.