The bill improves budget transparency by forcing CBO to show how baseline assumptions affect cost estimates, giving lawmakers and the public clearer information while imposing additional workload on CBO and potential indirect costs for taxpayers.
Analysts, lawmakers, and taxpayers will get clearer, more transparent CBO estimates showing when baseline assumptions (like assumed program extensions) mask real costs, making it easier to judge the true budgetary impact of legislation.
CBO staff will face additional analytic workload to produce the baseline-effect breakdowns, which could slow estimate turnaround or require reallocating staff and resources, affecting agency operations.
If Congress requires more detailed estimates without providing extra funding, taxpayers could indirectly bear costs through higher appropriations requests or shifted CBO priorities.
Based on analysis of 2 sections of legislative text.
Requires CBO to report, in each cost estimate, how baseline assumptions change the estimate, with quantitative differences, identified assumptions, and explanations.
Representative · R-VA
Official title: To amend the Congressional Budget and Impoundment Control Act of 1974 to require the Congressional Budget Office to include the effects of using baseline assumptions when preparing estimates under such Act, and for other purposes.
Introduced April 29, 2026 by Benjamin Cline · Last progress April 29, 2026
Requires the Congressional Budget Office to explain, in each cost estimate, how applying statutory baseline assumptions affects the estimate. CBO must, to the greatest extent practicable, show a quantitative difference between the published estimate and an estimate without baseline assumptions, identify which baseline assumptions caused the difference, and explain provisions for which baseline assumptions make costs appear lower or zero compared with expected federal expenditures. Makes a small technical change to the Congressional Budget Act text to add a labeled subsection heading and then adds the new reporting requirement for CBO estimates; it does not create new programs or appropriate funds.