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Congressional Research Service: 'Dynamic Scoring for Tax Legislation - A Review of Models' (Part 1 of 3)
April 09, 2023
WASHINGTON, April 9 -- The Congressional Research Service issued the following report (No. R47499) on April 4, 2023, entitled "Dynamic Scoring for Tax Legislation: A Review of Models" by economic policy senior specialist Jane G. Gravelle.

Here are excerpts:

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SUMMARY

Dynamic scoring (or revenue estimating) for tax legislation has been discussed for more than two decades. Beginning in 2003, House Rule 13 required that the Joint Com . . .

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