Table: Budget and Deeming Resolutions; Reconciliation

Overview

The Senate and House Budget Committees – using the President’s Budget request, information from their own hearings, views and estimates from other committees of Congress, and projections from the Congressional Budget Office – draft their respective versions of a “Congressional Budget Resolution” in a series of working meetings known as committee “mark-ups.”

The Budget Resolution does not become a law and therefore is not presented to the President for signature. Rather, it is a congressional blueprint to guide subsequent action on specific spending and revenue measures.

The Budget Resolution:

  1. Sets total federal spending and revenue levels;
  2. Allocates spending to each Committee, including a lump-sum to the Appropriations Committee for all “discretionary” spending;
  3. Establishes procedures to enforce the budget blueprint; and
  4. May include optional special provisions called “budget reconciliation instructions” aimed at expediting changes to mandatory spending programs or tax laws through a filibuster-proof Budget Reconciliation Bill.

Deeming Resolutions In years when the House and Senate have not reached agreement on a Budget Resolution, the House and Senate have sometimes adopted “deeming resolutions” to serve in place of an annual budget resolution for the purposes of establishing enforceable budget levels for the upcoming fiscal year.

For additional background on Budget Resolutions, Deeming Resolutions, Budget Reconciliation, and the Budget Process see TRILLIONS: A Primer on the U.S. Debt Ceiling, Federal Spending, Taxes, and Fiscal Law (LexisNexis, July 2023 release).


Historical Database:  Budget Resolutions, Deeming Resolutions, Reconciliation Bills

Fiscal
Year
and
Congress
# Fiscal Years Covered
[1]
House
Reports
Senate
Reports
Conference
Reports

Budget
Resolutions
(adopted)
Deeming
Resolutions
[2]
#
Reserve
Funds
[3]
#
Declaratory
Provisions
[4]
Reconciliation
Bills
FY 2025
118th
3/7/24 markup Sen: §122 of H.R. 3746      
FY 2024
118th
HBC markup Titles II and III,
HR 3746 [Fiscal Responsibility Act]
FY 2023
117th
[none]
[5]
H.Res. 1151[6]
FY 2022
117th
10 House action S.Prt. 117-6 [7] S.Con.Res. 14 31 0 Inflation Reduction Act
PL 117-169
FY 2021
117th
10 H.Con.Res. 11 [8] S.Con.Res. 5 20 0 ARPA 2021, PL 117-2
FY 2020
116th
S.Prt. 116-13 [none] H.Res. 293
H.R. 3877,
§§ 201 and 204

[BBA-19]
FY 2019
115th
H.Rept.115-816 [none] HR 1892,
§30103 – 30104

[BBA-18]
FY 2018
115th
10 H.Rept. 115-240 S.Prt. 115-20 H.Con.Res. 71 35 1 TCJA 2017, PL 115-97
FY 2017
115th
10 H.Rept. 114-470 Senate Action S.Con.Res. 3 HR 1314
[BBA-15] § 102
until adoption of BR
2 0
FY 2016
114th
10 H.Rept. 114-47 S.Prt. 114-14 H.Rept. 114-96 S.Con.Res. 11 132 19 HR 3762 (114th), vetoed
FY 2015
113th
H.Rept. 113-403 [none] HJRes 59, 115-16
[BBA-13]
FY 2014
113th
H.Rept. 113-17 S.Prt. 113-12,
Part 1
[none] H.J.Res.59, §111
[BBA-13]
H.Res. 243, § 3
58
FY 2013
112th
H.Rept. 112-421 Senate actions [none] S. 365, §106
H.Res. 643, § 2
H.Res. 614, § 2
FY 2012
112th
H.Rept. 112-58 S.Con.Res. 21 (rejected) [none] H.Res. 287, § 2
S. 365, §106
FY 2011
111th
S.Prt. 111-45 [none] H.Res. 1493

[no Sen Res]

1 10
§ 2(c)
FY 2010
111th
5 H. Rept. 111-60 S.Prt. 111-16 H.Rept. 111-89 S.Con.Res. 13 34 9 HCERA 2010 PL 111-152
FY 2009
110th
5 H.Rept. 110-543 S.Prt 110-039 H.Rept. 110-659 S.Con.Res. 70 37 13
FY 2008
110th
5 H.Rept.110-69 S.Prt. 110-019 H. Rept. 110-153 S.Con.Res. 21 23 17 CCRAA 2007, PL 110-84
FY 2007
109th
H.Rept. 109-402 S.Prt. 109-057 [none] H.Res. 818, § 2
H.R. 4939, §7035
FY 2006
109th
5 H.Rept. 109-17 S.Prt. 109-18 H. Rept. 109-62 H.Con.Res. 95 10 7 DRA 2005, PL 109-171
TIPRA 2005, PL 109-222
FY 2005
108th
H.Rept. 108-441 S.Prt. 108-365 H.Rept. 108-498 [none][13] H.R. 4613, §14007
H.Res. 649
FY 2004
108th
10 H.Rept. 108-37 S.Prt. 108-19 H.Rept.108-71 H.Con.Res. 95 6 16 JGTRRA, PL 108-27
FY 2003
107th
H.Rept.107-376 S.Rept.107-141 [none] H.Res. 428
[no Sen Res]
FY 2002
107th
10 H.Rept. 107-26 S.Con.Res. 20 H.Rept. 107-60
H.Rept. 107-55
H.Con.Res. 83 8 14 EGTRRA, PL 107-16
FY 2001
106th
5 H.Rept.106-530 S.Rept. 106-251 H.Rept.106-577 H.Con.Res. 290 11 44 HR 4810 (106th) vetoed
FY 2000
106th
10 H.Rept. 106-73 S. Rept. 106-27 H.Rept. 106-91 H.Con.Res. 68 7 22 HR 2488 (106th) vetoed
FY 1999
105th
H.Rept. 105-555 S.Rept. 105-170 [none] H.Res. 477, § 2
S.Res. 312
S.Res. 209
FY 1998
105th
5 H.Rept. 105-100 S.Con.Res. 17 H.Rept. 105-116 H.Con.Res. 84 5 40 Balanced Budget Act of 1997
Taxpayer Relief Act, 1997
FY 1997
104th
6 H.Rept. 104-575 S.Rept. 104-271 H.Rept. 104-612 H.Con.Res. 178 2 39 Welfare Reform
PL 104-193,
459F[18]
FY 1996
104th
7 H.Rept. 104-120 S.Rept. 104-82 H.Rept. 104-159 H.Con.Res. 67 2 14 HR 2491 (104th) vetoed
FY 1995
103rd
5 H.Rept. 103-428* S.Rept. 103-238* H.Rept. 103-490* H.Con.Res. 218 7 14
FY 1994
103rd
5 H.Rept. 103-31* S.Rept. 103-19* H.Rept.  103-48* H.Con.Res. 64 1 29 OBRA 1993, PL 103-66
FY 1993
102d
5 H.Rept. 102-450* S.Con.Res. 106* H.Rept. 102-529* H.Con.Res. 287 5 8
FY 1992
102d
5 H.Rept. 102-32* S.Rept. 102-40* H.Rept. 102-69* H.Con.Res. 121 4 2
FY 1991
101st
5 H.Rept. 101-455* H.Rept. 101-820*
H.Rept. 101-802*
H.Con.Res. 310 1 1 OBRA 1990, PL 101-508
FY 1990
101st
3 H.Rept. 101-42* S.Rept. 101-20* H.Rept. 101-50* H.Con.Res. 106 2 2 OBRA 1989, PL 101-239
FY 1989
100th
3 H.Rept. 100-523* S.Rept. 100-311* H.Rept. 100-658* H.Con.Res. 268 2 4
FY 1988
100th
3 H.Rept. 100-175*
S.Rept. 100-76*
H.Con.Res. 93 1 3 OBRA 1987, PL 100-203
FY 1987
99th
3 H.Rept. 99-598* S.Rept. 99-264* H.Rept. 99-664* S.Con.Res. 120 2 10 OBRA 1986, PL 99-509
FY 1986
99th
3 H.Rept. 99-133* S.Rept. 99-15* H.Rept. 99-249* S.Con.Res. 32 0 6 COBRA, PL 99-272
FY 1985
98th
3 S.Rept. 98-399* H.Rept. 98-1079* H.Con.Res. 280 0 2
FY 1984
98th
3 H.Rept. 98-41* S.Rept. 98-63* H.Rept. 98-248*
S.Rept. 98-155*
H.Con.Res. 91 10 4 OBRA 1983, PL 98-270
FY 1983
97th
3 H.Rept. 97-597* S.Rept. 97-385* H.Rept. 97-614*
S.Rept. 97-478*
S.Con.Res. 92 0 3 OBRA 1982, PL 97-253
TEFRA 1982, PL 97-248
For each fiscal year below, there were two budget resolutions as originally required by the 1974 Budget Act. 3  
FY 1982-2nd
97th
3 [none] S.Rept. 97-279* [none] S.Con.Res. 50 0 6
FY 1982-1st
97th
3 H.Rept. 97-23* S.Rept. 97-49*^ H.Rept. 97-46*
S.Rept. 97-86*
H.Con.Res. 115 0 3 OBRA 1981, PL 97-35
FY 1981-2nd
96th
3 H.Rept. 96-1463* S.Rept. 96-921*^ H.Rept. 96-1469* H.Con.Res.448 0 5
FY 1981-1st
96th
3 H.Rept. 96-857* S.Rept. 96-654*^ H.Rept. 96-1051*
S.Rept. 96-792*
H.Con.Res. 307 0 5 OBRA 1980, PL 96-499
FY 1980-2nd
96th
3 [none] [none] Summary[27] S.Con.Res. 53 0 1
FY 1980-1st
96th
3 H.Rept. 96-95* S.Rept. 96-68*^ H.Rept. 96-211*
S.Rept. 96-192*
H.Con.Res. 107 0 0
FY 1979-2nd

95th

1 H. Rept. 95-1456*^ S.Rept 95-1124*^ H.Rept. 95-1594*
S.Rept. 95-1205*
H.Con.Res. 683 0 0
FY 1979-1st
95th
1 H.Rept. 95-1055*^ S.Rept. 95-739* H.Rept. 95-1173*
S.Rept. 95-866*
S.Con.Res. 80 0 0
FY 1978-2nd
95th
1 H.Rept. 95-582* S.Rept 95-399*^ H.Rept. 95-601*
S.Rept. 95-428*
H.Con.Res. 341 0 0
FY 1978-1st
95th
1 H.Rept. 95-239*^ S.Rept. 95-90* H.Rept. 95-291*
S.Rept. 95-134*
S.Con.Res. 19 0 1
FY 1977-3rd
95th
1 H.Rept. 95-12*^ S.Rept. 95-9 H.Rept. 95-30
S.Rept. 95-31
S.Con.Res. 10 0 0
FY 1977-2nd
94th
1 H.Rept. 94-1457*^ S.Rept. 94-1204* S.Rept. 94-1232* S.Con.Res. 139 0 0
FY 1977-1st
94th
7/1/76
-9/30/76 transition quarter +
FY 1977
H.Rept. 94-1030*^ S.Rept. 94-731* H.Rept. 94-1108*
S.Rept. 94-805*
S.Con.Res. 109 0 0
FY 1976-2nd
94th
1 H.Rept. 94-608* S.Rept. 94-453*^ H.Rept. 94-698*
S.Rept. 94-519*
H.Con.Res. 466 0 0
FY 1976-1st
94th
1 H.Rept. 94-145*
S.Rept 94-77,*^
H.Rept. 94-198*
S.Rept. 94-113*
H.Con.Res. 218 0 0

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^Notation indicates a committee report associated with an earlier version of the budget resolution for that fiscal year.

[1] Beginning with the upcoming (budget) year.

[2] This column displays “deeming” resolutions (or similar provisions in bills) that are adopted for fiscal years in which Congress did not complete action on a concurrent resolution on the budget, or in which the budget resolution was late.

[3] “Reserve funds” refer to establish procedures to revise budget levels (aggregates and committee allocations) for specified legislation if a condition is met (such as being deficit neutral or upon enactment of authorizing legislation). For additional information on reserve funds see Appendix I.

[4] Declaratory provisions refers to “Sense of Congress,” “Sense of Senate,” “Sense of House of Representatives,” or “Policy Statement” provisions.

[5] As of October 1, 2022

[6] For background, see: https://budget.house.gov/publications/report/fy23-deeming-resolution-supporting-appropriations-process#:~:text=The%20deeming%20resolution%2C%20or%20%E2%80%9Cdeemer%2C%E2%80%9D%20supports%20President%20Biden%E2%80%99s,a%209%20percent%20increase%20from%20FY22%20enacted%20levels.

[7] For note on conference action, see “Budget Resolutions” note at: https://crsreports.congress.gov/AppropriationsStatusTable?id=2022.

[8] For note on conference action, see “Budget Resolutions” note at: https://crsreports.congress.gov/AppropriationsStatusTable?id=2021.

[9] Beginning with the upcoming (budget) year.

[10] This column displays “deeming” resolutions (or similar provisions in bills) that are adopted for fiscal years in which Congress did not complete action on a concurrent resolution on the budget, or in which the budget resolution was late.

[11] “Reserve funds” refer to establish procedures to revise budget levels (aggregates and committee allocations) for specified legislation if a condition is met (such as being deficit neutral or upon enactment of authorizing legislation).

[12] Declaratory provisions refers to “Sense of Congress,” “Sense of Senate,” “Sense of House of Representatives,” or “Policy Statement” provisions.

[13] Conference report on S.Con.Res. 95 was not considered by the Senate. See https://crsreports.congress.gov/AppropriationsStatusTable?id=2005. In the absence of an agreement on the FY2005 budget resolution, the House and Senate separately adopted deeming resolutions for budget enforcement purposes.

[14] Beginning with the upcoming (budget) year.

[15] This column displays “deeming” resolutions (or similar provisions in bills) that are adopted for fiscal years in which Congress did not complete action on a concurrent resolution on the budget, or in which the budget resolution was late.

[16] “Reserve funds” refer to establish procedures to revise budget levels (aggregates and committee allocations) for specified legislation if a condition is met (such as being deficit neutral or upon enactment of authorizing legislation).

[17] Declaratory provisions refers to “Sense of Congress,” “Sense of Senate,” “Sense of House of Representatives,” or “Policy Statement” provisions.

[18] Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193.

[19] Beginning with the upcoming (budget) year.

[20] This column displays “deeming” resolutions (or similar provisions in bills) that are adopted for fiscal years in which Congress did not complete action on a concurrent resolution on the budget, or in which the budget resolution was late.

[21] “Reserve funds” refer to establish procedures to revise budget levels (aggregates and committee allocations) for specified legislation if a condition is met (such as being deficit neutral or upon enactment of authorizing legislation).

[22] Declaratory provisions refers to “Sense of Congress,” “Sense of Senate,” “Sense of House of Representatives,” or “Policy Statement” provisions.

[23] Beginning with the upcoming (budget) year.

[24] This column displays “deeming” resolutions (or similar provisions in bills) that are adopted for fiscal years in which Congress did not complete action on a concurrent resolution on the budget, or in which the budget resolution was late.

[25] “Reserve funds” permit revision of budget levels (aggregates and committee allocations) for specified legislation if specified conditions are met (such as being deficit-neutral).

[26] Declaratory provisions refers to “Sense of Congress,” “Sense of Senate,” and “Sense of House of Representatives” provisions.

[27] Budget resolution conference report (S.Rept. 96-399) to accompany S.Con.Res. 36 was not adopted.