The Unfunded Mandates Reform Act of 1995 (UMRA) culminated years of efforts by state and local government officials and various business interests to control, if not eliminate, the imposition of unfunded intergovernmental and private sector federal mandates. Advocates argued the statute was needed to forestall federal legislation and regulations that imposed obligations on state and local governments or businesses that resulted in higher costs and inefficiencies. Opponents argued that federal mandates may be necessary to achieve national objectives in areas where voluntary action by state and local governments and business failed to achieve desired results. This book examines the debate over what constitutes an unfunded federal mandate and UMRA's implementation.