Congressional Budget Scoring Reform: Improving Transparency and Accuracy

Abstract

This paper addresses a persistent and dangerous loophole in the U.S. budget process: the lack of transparency and accountability in fiscal scoring. As the 2025 tax debate looms, we argue that current practices around budget estimates are not only misleading but structurally enable irresponsible policymaking. Our research shows how selective use of assumptions, inconsistent methodologies, and partisan incentives have eroded public trust and undermined the credibility of fiscal policy. In response, we propose a targeted, rule-based reform package to strengthen fiscal transparency and restore democratic accountability. Specifically, we call for (1) the mandatory public disclosure of budget scoring assumptions, (2) the requirement of both static and dynamic scoring for all major legislation, and (3) the creation of a bipartisan oversight board to monitor and enforce compliance. By illuminating how opaque budget scoring practices distort economic debates and shield lawmakers from fiscal consequences, we make the case for urgent structural reform. Without these changes, the 2025 tax negotiations risk repeating past failures—producing policies that are fiscally unsound, politically polarizing, and democratically unaccountable.