H.R. 5438, a bill to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of Treasury to provide to taxpayers information regarding low-income taxpayer clinics
Cost Estimate
Ordered reported by the House Committee on Ways and Means on April 11, 2018
CBO estimates that implementing this bill would have no significant discretionary cost. In addition, CBO and JCT estimate that enacting the bill would not affect direct spending or revenues; therefore, pay-as-you-go procedures do not apply.
CBO and JCT estimate that enacting this bill would not increase net direct spending or on-budget deficits in any of the four consecutive 10-year periods beginning in 2029.
CBO and JCT have reviewed the bill and determined that they contain no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.