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To embed, copy and paste the code into your website or blog: This alert provides general background on the budget reconciliation process in Congress and articulates the many rules and restrictions that exist for considering amendments to a reconciliation bill on the Senate floor. General Background Established by Section 310 of the Congressional Budget Act of 1974, reconciliation is an optional procedure designed to bring revenues, spending and the debt limit into conformity with the budget resolution. In order for reconciliation rules to apply, first, the Congress must enact a concurrent budget resolution that includes reconciliation instructions directing authorizing committees to develop legislation achieving desired budgetary outcomes. Then, the appropriate committees develop legislation to satisfy the instructions of the budget resolution and report such language to the House and Senate floors. Legislation developed using reconciliation instructions creates expedited procedur

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