The Congressional Budget Office (CBO) was established by the Congressional Budget and Impoundment Control Act of 1974 to provide budgetary and economic analysis to Congress. The CBO has 230 staff members with advanced degrees who are appointed based on professional competence rather than political affiliation. The CBO is organized into divisions focused on budget analysis, tax analysis, health, and other areas and helps Congress develop budgets, assess the impact of mandates, and consider economic policy issues, though it does not make policy recommendations or implement programs.