Reconciliation

Budget reconciliation is an expedited process for considering bills that would implement policies embodied in a Congressional budget resolution. Since 1980, the first year the process took place, many laws have been enacted through budget reconciliation—for example, the 2017 tax act (Public Law 115-97) and the American Rescue Plan Act of 2021 (P.L. 117-2). This page shows CBO’s publications related to the reconciliation process that has occurred since the fall of 2021, pursuant to the budget resolution for fiscal year 2022 (S. Con. Res. 14).