109 STAT. 50 PUBLIC LAW 104-4-MAR. 22, 1995 2 USC 1504. SEC. 5. AGENCY ASSISTANCE. Each agency shall provide to the Director such information and assistance as the Director may reasonably request to assist the Director in carrying out this Act. TITLE I—LEGISLATIVE ACCOUNTABILITY AND REFORM SEC. 101. LEGISLATIVE MANDATE ACCOUNTABILITY AND REFORM. (a) IN GENERAL. —Title IV of the Congressional Budget and Impoundment Control Act of 1974 is amended by— (1) inserting before section 401 the following: "PART A—GENERAL PROVISIONS"; and (2) adding at the end thereof the following new part: "PART B—FEDERAL MANDATES 2 USC 658. "SEC. 421. DEFINITIONS. "For purposes of this part: "(1) AGENCY. — The term 'agency has the same meaning as defined in section 551(1) of title 5, United States Code, but does not include independent regulatory agencies. "(2) AMOUNT.— The term 'amount', with respect to an authorization of appropriations for Federal financial assistance, means the amount of budget authority for any Federal grant assistance program or any Federal program providing loan guarantees or direct loans. "(3) DIRECT COSTS. —The term 'direct costs'— "(A)(i) in the case of a Federal intergovernmental mandate, means the aggregate estimated amounts that all State, local, and tribal governments would be required to spend or would be prohibited from raising in revenues in order to comply with the Federal intergovernmental mandate; or "(ii) in the case of a provision referred to in paragraph (5)(A)(ii), means the amount of Federal financial assistance eliminated or reduced; "(B) in the case of a Federal private sector mandate, means the aggregate estimated amounts that the private sector will be required to spend in order to comply with the Federal private sector mandate; "(C) shall be determined on the assumption that— "(i) State, local, and tribal governments, and the private sector will take all reasonable steps necessary to mitigate the costs resulting from the Federal mandate, and will comply with applicable standards of practice and conduct established by recognized professional or trade associations; and "(ii) reasonable steps to mitigate the costs shall not include increases in State, local, or tribal taxes or fees; and "(D) shall not include— "(i) estimated amounts that the State, local, and tribal governments (in the case of a Federal intergov-
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