Policy Priorities

  • Estimate the budgetary effects of policy proposals

  • Advance open source and reproducible economic modeling

  • Develop technologies to give government back to the American people

Government in the United States, both at the federal and state level, has become larger and ever more complex. The mission of the Office for Fiscal and Regulatory Analysis (OFRA) is to make government policy easier to understand, reform, and reorient for the good of the American people.

Our open source technology tools help policy professionals simplify and streamline legislative design and rulemaking. Our quantitative analyses highlight major budgetary risks and opportunities. Our voter education products enable the average American, including those not steeped in public policy, to understand its impact on their lives. And all of our work is built to be accessible, transparent, and reproducible.



Policy | July 1, 2024

Protecting Taxpayers’ Wallets Act

Attached is a legislative proposal under the working title “Protecting Taxpayers’ Wallets Act.” This proposal charges federal unions for using agency resources—principally employee duty time spent performing union activities. If enacted, the proposal would have direct and significant fiscal effects in the budget window under a conventional scorekeeping basis.

Policy | July 1, 2024

The Tax Cuts and Jobs Act Reduced Tax Itemization Complexity and Improved Data Security Across All 50 States

The Tax Cuts and Jobs Act of 2017 (TCJA) contained numerous provisions that simplified the tax code, such as nearly doubling the standard deduction and improving taxpayer data security by the IRS requiring less information from taxpayers. The changes combined dramatically reduced the number of taxpayers who itemize their tax returns

Policy | July 1, 2024

IRS Data Liabilities, Budget Costs, and the Inflation Reduction Act of 2022

IRS Data Liability Risk From The Inflation Reduction Act Could Lead To Large Budgetary Costs. The Inflation Reduction Act (IRA) increases the risk of unauthorized disclosures of taxpayer data that could lead to large statutory and punitive damages for the government not included in Congressional Budget Office (CBO) estimates.

Policy | July 1, 2024

Policy Scores Should Adopt Dynamic+ Scoring Method

Policy Scores Should Adopt Dynamic+ Scoring Method. The Problem is that Current Policy Scores Do Not Measure How Policy Affects Growth Rates.

Policy | July 1, 2024

TCJA Expiration Would Increase Tax Burden on American Families

The Tax Cuts and Jobs Act (TCJA) of 2017 included numerous provisions that significantly reduced the tax burden of the previous tax code on American families. Some provisions are scheduled to expire after 2025 unless a new law is enacted to make those temporary provisions permanent. American families are poised to face a significant tax hike in 2026 once TCJA provisions expire.

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