Now why would a bipartisan CBO fudge numbers? The CBO really has nothing to gain from that.
Edit: Thought I'd do some research and this is what I came up with:
Politifact says it is a half truth.
Some benefits are indeed happening right away, while yes some benefits are delayed 4 years. Now was it so hard to say that instead of make it sound like nothing happens in the first 4 years but we're paying for it anyways?