On February 9, 2018, in order to avoid a full federal government shutdown (there was a partial shutdown, lasting several hours), Congress passed and the President signed the Bipartisan Budget Act of 2018 (“Budget Act”; H.R. 1892/Public Law 115-123) and the Continuing Appropriations Amendments Act, 2018 (H.R. 1301/Public Law 115-124). Pursuant to section 30201 of the Budget Act, the additional spending authorized by the Budget Act will be funded in part by a year-long extension (until February 24, 2027) of the Merchandise Processing Fee and a two-year extension of other Consolidated Omnibus Budget Reconciliation Act (COBRA) fees, until September 30, 2027.