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The Congressional Budget Office is a federal agency within the legislative branch of the United States government. It was created by the Congressional Budget and Impoundment Control Act of 1974.
With respect to the estimation of spending for Congress, the Congressional Budget Office serves a purpose parallel to that of the Joint Committee on Taxation for the estimation of revenue for Congress, the Department of the Treasury for the estimation of revenues for the executive branch, and the Office of Management of Budget for the estimation of spending for the executive branch.
The responsibilities of this office include projecting the budgetary effects of proposed legislation. The main goal is to provide Congress with objective, timely, nonpartisan analyses needed for economic and budget decisions and with the information and estimates required for the Congressional budget process. This includes projections on the effect on national debt.
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| United States Congress — (House of Representatives, Senate)
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