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United States · Bill · HR

H.R. 3727 (117th)

Fair-Value Accounting and Budget Act

referredUnited States· United States Congress· EN

Introduced

4 June 2021

Last action

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Status

Referred to the Committee on the Budget, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Sponsors

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Subjects

Discovery layer

Source updated

15 January 2026

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Summary

Fair-Value Accounting and Budget Act This bill requires the Congressional Budget Office to provide certain fair-value estimates of federal loan and loan guarantee programs. Under the bill, the fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair-value estimates generally use private-market interest rates to estimate the cost of a loan program rather than rates based on Treasury securities.

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Documents

3 official files

Introduced in House (text)

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