The process of estimating the budgetary effects of pending legislation and comparing them to a baseline, such as a budget resolution, or to any limits that may be set in law.

Scorekeeping tracks data such as budget authority, receipts, outlays, the surplus or deficit, and the public debt limit. The process allows Congress to compare the cost of proposed budget policy changes with existing law and to enforce spending and revenue levels in the budget resolution.

The congressional budget committees and the Congressional Budget Office (CBO) score legislation in relation to the levels set by Congress in concurrent budget resolutions.

SOURCE: U.S. Government Accountability Office

See also: Dynamic scoring

FAQ: Why does the Congressional Budget Office prepare cost estimates?