Eversheds Sutherland Tax Reform Law Blog
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Dynamic Changes for Evaluating Budgetary Impact of Proposed Legislation

On January 6, the House adopted rules that require the Congressional Budget Office and the Joint Committee on Taxation to use macroeconomic or “dynamic” scoring in forecasting the budgetary impact of proposed legislation. Under this system, which is a change from the previous “static” scoring methodologies, calculating the forecasted fiscal impact of major legislation will consider...