The following statements are pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, for the federal fiscal year mentioned in each statement. 2023 FY 2023 Effect of Sequestration on State & Local Government Filers of Form 8038-CP FY 2023 Effect of Sequestration on Small Business Health Care Tax Credit FY2023 Sequestration Rate for Whistleblower AwardsPDF 2022 FY 2022 Effect of Sequestration on State & Local Government Filers of Form 8038-CP FY 2022 Effect of Sequestration on Small Business Health Care Tax Credit