The federal government provides financial support for state and local governments, imposes restrictions on the activities of those governments, and offers incentives for those governments to undertake or not undertake certain activities. The Unfunded Mandates Reform Act (UMRA) ensures that, during the legislative process, the Congress receives information about restrictions on state, local, and tribal governments (and on private entities) known as federal mandates. Specifically, CBO produces mandate statements for each committee-approved bill.
State and Local Governments
featured work
Federal Support for State and Local Governments Through the Tax CodeApr 2012 - Testimony by Frank Sammartino, Assistant Director for Tax Analysis, before the Committee on Finance, United States Senate
Fiscal Stress Faced by Local GovernmentsDec 2010 - This brief describes the economic conditions and budgeting practices that can lead to significant budgetary challenges--often termed fiscal stress--at the local level. The brief also reviews the options available to local governments, state governments, and the federal government for addressing such financial difficulty. Last, the brief examines two options that local governments very rarely use: defaulting on their debt or filing for bankruptcy.
A Review of CBO's Activities in 2011 Under the Unfunded Mandates Reform ActMar 2012 - CBO examines each bill approved by authorizing committees for mandates, which are requirements imposed on state, local, and tribal governments or on entities in the private sector.
The Underfunding of State and Local Pension PlansMay 2011 - CBO discusses two approaches to calculating the present value of a plans liabilities.
latest work
Unemployment Insurance in the Wake of the Recent Recession
reportNovember 28, 2012CBO Releases a Report on Unemployment Insurance
blog postNovember 28, 2012H.R. 3973, Native American Energy Act
cost estimateSeptember 19, 2012H.R. 1860, Digital Goods and Services Tax Fairness Act of 2012
cost estimateSeptember 14, 2012H.R. 3796, Adam Walsh Reauthorization Act of 2012
cost estimateJuly 30, 2012S. 2076, Local Courthouse Safety Act of 2012
cost estimateJune 4, 2012H.R. 4027, A bill to clarify authority granted under the act entitled “An act to define the exterior boundary of the Uintah and Ouray Reservation in the state of Utah, and for other purposes”
cost estimateMay 24, 2012H.R. 4222, Pascua Yaqui Tribe Trust Land Act
cost estimateMay 23, 2012
Use this menu to filter CBO's publications by topic. From January 2011 forward, all the agency's products are categorized by topic. Cost estimates released prior to the 112th Congress are not categorized by topic.