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In page United States Congress:

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It was created as an independent non-partisan agency by the Congressional Budget and Impoundment Control Act of 1974. It helps Congress estimate revenue inflows from taxes and helps the budgeting process. It makes projections about such matters as the national debt[2] as well as likely costs of legislation. It prepares an annual Economic and Budget Outlook with a mid-year update and writes An Analysis of the President's Budgetary Proposals for the Senate's Appropriations Committee. The speaker of the House and the Senate's president pro tempore jointly appoint the CBO director for a four-year term.[citation needed]