[20150121]IN10215_动态评分.pdf

CRS InsightsDynamic ScoringJane G. Gravelle, Senior Specialist in Economic Policy (jgravellecrs.loc.gov, 7-7829)January 21, 2015 (IN10215)H.R. 5, which provides rules for the House of Representatives, requires the incorporation ofmacroeconomic effects in estimates of spending and tax legislation (excluding appropriations bills)reported by a committee. The rule would apply to legislation with an annual budgetary effect of at least0.25% of projected gross domestic product (GDP) or as requested by the chair of the BudgetCommittee for spending measures or by the chair or vice chair of the Joint Committee on Taxation (thechair of the Ways and Means Committee) for revenue measures.This rule supplants the previous requirement for macroeconomic analysis of tax changes, which hasusually presented a range of effects and been advisory. Under the new House rule, macroeconomiceffects would be incorporated into official scores that drive budget rules associated with the budgetresolution.The Congressional Budget Office (CBO) prepares cost estimates for spending, and the Joint Committeeon Taxation (JCT) prepares estimates for tax measures. These agencies would continue to beresponsible for each ty