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Congressional Budget Office

The Congressional Budget Office (CBO) is the nonpartisan analytical agency of the United States Congress, established by the Congressional Budget and Impoundment Control Act of 1974. It provides objective economic and budgetary analysis to support the legislative process, including cost estimates for bills, long-term budget projections, and analyses of policy options. The Office is headed by a director appointed jointly by the Speaker of the House and the President pro tempore of the Senate. CBO's work is central to congressional deliberations on spending, taxation, and the federal deficit.