The CBO scoring is based on the law as in effect. In other words, it’s scored based not on comparing the proposed law versus the 2001/2003/2009 tax law, but on the pre-2001 rates which resumed earlier today. Anything that increases spending or reduces revenue compared to the pre-2001 rates results in spending/debt, even if it compares favorably to the 2001/2003/2009 tax law.

The GOP is now using this scoring (comparing the pre-2001 to fiscal cliff deal) as a justification for more cuts? Hypocrisy much?