Also known as: budget reconciliation · reconciliation process · reconciliation
Written by attorneys · grounded in primary & secondary sources — see below
A legislative procedure that permits Congress to enact budget measures and related tax provisions by simple majority vote in both chambers.
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Congress considers a major tax reform package. After House passage the Senate invokes the budget reconciliation process to bring the bill to a vote with only fifty-one votes. The measure passes without a filibuster and proceeds to conference.
The House and Senate negotiate a debt ceiling adjustment. Using the budget reconciliation process the Senate approves the increase by simple majority. The bill avoids the sixty-vote cloture threshold and reaches the President.
Lawmakers draft a budget resolution containing revenue changes. The Senate employs the budget reconciliation process to pass the resolution after only a simple majority vote. The measure advances without extended debate.
It permits passage of budget and tax legislation by simple majority, eliminating the need for sixty votes to overcome a filibuster.
Tax legislation and measures affecting the federal budget or debt limit are frequently enacted through this process.