Source: US Congressional Budget Office
In December 2020 and March 2021, two major laws were enacted in response to the 2020–2021 coronavirus pandemic. In this publication, the Congressional Budget Office summarizes their estimated effects on federal spending, revenues, and budget deficits. CBO then provides more detail about discretionary outlays from appropriations in the laws and how the laws affect mandatory spending, revenues, and mandates imposed on the private sector. The information is drawn from CBO’s cost estimates for the two laws.