Signing statements are

a. the text of the President’s remarks when signing bills.
b. the recommendations from the Office of Management and Budget about the budgetary impact of bills.
c. declarations presidents sometimes issue when approving a bill that they will not enforce or implement certain provisions of a bill.
d. the explanation the President provides when exercising his ability to strike out objectionable parts of bills that he signs into law.

c. declarations presidents sometimes issue when approving a bill that they will not enforce or implement certain provisions of a bill.