We are also grateful to several staff of the Congressional Budget Office and the Joint Committee on Taxation, as well as Doug Holtz-Eakin and Donald Marron, for technical feedback on this work.

A small correction for CBO history buffs... We revised this piece to note that CBO applied the population-change approach to Senate Amendment 1150 to S. 1348 as well. Grateful to Donald Marron for discussions that highlighted this unintentional omission.