<div> CBO Estimate for the Manager's Amendment to Rules Committee Print 116-44, Division Q, the Taxpayer Certainty and Disaster Relief Act of 2019, as posted on the website of the House Committee on Rules on December 17, 2019 <table><tr><td colspan="10">Table 1. Direct Spending and Revenue Effects of the Manager's Amendment to Rules Committee Print 116-44, Division</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="10">Q, the Taxpayer Certainty and Disaster Relief Act of 2019, as posted on the website of the House Committee on Rules</td><td> </td><td> </td><td> </td><td> </td></tr><tr><td>on December 17, 2019</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td colspan="2">December 17, 2019</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td>By Fiscal Year, Millions of Dollars</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9">2020-</td><td style="background-color: #D9D9D9">2020-</td><td> </td></tr><tr><td> </td><td>2020</td><td>2021</td><td>2022</td><td>2023</td><td>2024</td><td>2025</td><td>2026</td><td>2027</td><td>2028</td><td>2029</td><td style="background-color: #D9D9D9">2024</td><td style="background-color: #D9D9D9">2029</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td colspan="5">INCREASES IN DIRECT SPENDING</td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>TITLE I—EXTENSION OF CERTAIN</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>EXPIRING PROVISIONS</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>Estimated Budget Authority</td><td>26</td><td>9</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td style="background-color: #D9D9D9">35</td><td style="background-color: #D9D9D9">35</td><td> </td></tr><tr><td>Estimated Outlaysa</td><td>26</td><td>9</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td style="background-color: #D9D9D9">35</td><td style="background-color: #D9D9D9">35</td><td> </td></tr><tr><td>TITLE II—DISASTER TAX RELIEF</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>Estimated Budget Authority</td><td>172</td><td>22</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td style="background-color: #D9D9D9">194</td><td style="background-color: #D9D9D9">194</td><td> </td></tr><tr><td>Estimated Outlaysb</td><td>172</td><td>22</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td style="background-color: #D9D9D9">194</td><td style="background-color: #D9D9D9">194</td><td> </td></tr><tr><td>Total Changes</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>Estimated Budget Authority</td><td>198</td><td>31</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td style="background-color: #D9D9D9">229</td><td style="background-color: #D9D9D9">229</td><td> </td></tr><tr><td>Estimated Outlays</td><td>198</td><td>31</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td style="background-color: #D9D9D9">229</td><td style="background-color: #D9D9D9">229</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td colspan="6">INCREASES OR DECREASES (-) IN REVENUE</td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>TITLE I—EXTENSION OF CERTAIN</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>EXPIRING PROVISIONS</td><td>-22,346</td><td>-9,015</td><td>-3,402</td><td>-1,267</td><td>-552</td><td>-530</td><td>-482</td><td>-516</td><td>-521</td><td>-485</td><td style="background-color: #D9D9D9">-36,584</td><td style="background-color: #D9D9D9">-39,118</td><td> </td></tr><tr><td>TITLE II—DISASTER TAX RELIEF</td><td>-9,760</td><td>-1,311</td><td>-940</td><td>-224</td><td>163</td><td>-99</td><td>-99</td><td>-99</td><td>-99</td><td>-99</td><td style="background-color: #D9D9D9">-12,076</td><td style="background-color: #D9D9D9">-12,571</td><td> </td></tr><tr><td>TITLE III—OTHER PROVISIONS</td><td>-179</td><td>-149</td><td>-159</td><td>-168</td><td>-179</td><td>-190</td><td>-201</td><td>-214</td><td>-225</td><td>-241</td><td style="background-color: #D9D9D9">-833</td><td style="background-color: #D9D9D9">-1,904</td><td> </td></tr><tr><td>Total Changes in Revenues</td><td>-32,285</td><td>-10,475</td><td>-4,501</td><td>-1,659</td><td>-568</td><td>-819</td><td>-782</td><td>-829</td><td>-845</td><td>-825</td><td style="background-color: #D9D9D9">-49,493</td><td style="background-color: #D9D9D9">-53,593</td><td> </td></tr><tr><td>On-Budget</td><td>-32,281</td><td>-10,462</td><td>-4,483</td><td>-1,640</td><td>-548</td><td>-798</td><td>-760</td><td>-806</td><td>-820</td><td>-798</td><td style="background-color: #D9D9D9">-49,420</td><td style="background-color: #D9D9D9">-53,402</td><td> </td></tr><tr><td>Off-Budget</td><td>-4</td><td>-13</td><td>-18</td><td>-19</td><td>-20</td><td>-21</td><td>-22</td><td>-23</td><td>-25</td><td>-27</td><td style="background-color: #D9D9D9">-73</td><td style="background-color: #D9D9D9">-191</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td colspan="5">NET DECREASE IN THE DEFICIT</td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr><tr><td>Effect on the Deficit</td><td>32,483</td><td>10,506</td><td>4,501</td><td>1,659</td><td>568</td><td>819</td><td>782</td><td>829</td><td>845</td><td>825</td><td style="background-color: #D9D9D9">49,722</td><td style="background-color: #D9D9D9">53,822</td><td> </td></tr><tr><td>On-Budget Deficit</td><td>32,479</td><td>10,493</td><td>4,483</td><td>1,640</td><td>548</td><td>798</td><td>760</td><td>806</td><td>820</td><td>798</td><td style="background-color: #D9D9D9">49,649</td><td style="background-color: #D9D9D9">53,631</td><td> </td></tr><tr><td>Off-Budget Deficit</td><td>4</td><td>13</td><td>18</td><td>19</td><td>20</td><td>21</td><td>22</td><td>23</td><td>25</td><td>27</td><td style="background-color: #D9D9D9">73</td><td style="background-color: #D9D9D9">191</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td style="background-color: #D9D9D9"> </td><td style="background-color: #D9D9D9"> </td><td> </td></tr></table> Source: Staff of the Joint Committee on Taxation</div>

CBO: Extenders Package Would Increase Deficit by $53.8 Billion

U.S. Congressional Budget Office

The Taxpayer Certainty and Disaster Relief Act of 2019 would increase spending by $229 million and decrease revenue by $53.6 billion from 2020 to 2029, resulting in an overall deficit increase of $53.8 billion, according to estimates released by the Congressional Budget Office on December 17.

The Taxpayer Certainty and Disaster Relief Act of 2019 would increase spending by $229 million and decrease revenue by $53.6 billion from 2020 to 2029, resulting in an overall deficit increase of $53.8 billion, according to estimates released by the Congressional Budget Office on December 17.

The <a href="/lr/resolve//2bpsp">Taxpayer Certainty and Disaster Relief Act of 2019</a> would increase spending by $229 million and decrease revenue by $53.6 billion from 2020 to 2029, resulting in an overall deficit increase of $53.8 billion, according to estimates released by the Congressional Budget Office on December 17.

The Taxpayer Certainty and Disaster Relief Act of 2019 would increase spending by $229 million and decrease revenue by $53.6 billion from 2020 to 2029, resulting in an overall deficit increase of $53.8 billion, according to estimates released by the Congressional Budget Office on December 17.