Introduction To Budget ‘Reconciliation’ — Richard Kogan and David Reich

With majorities in the House and Senate, Democratic leaders may well use a special legislative process called “reconciliation” to quickly advance high-priority fiscal legislation. Created by the Congressional Budget Act of 1974, reconciliation allows for expedited consideration of certain tax, spending, and debt limit legislation. In the Senate, reconciliation bills aren’t subject to filibuster and the scope of amendments is limited, giving this process real advantages for enacting controversial budget and tax measures. This paper addresses some frequently asked questions about reconciliation....

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Introduction To Budget ‘Reconciliation’
Richard Kogan and David Reich, Center for Budget and Policy Priorities