A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2026 and setting forth the appropriate budgetary levels for fiscal years 2027 through 2035.

This concurrent resolution establishes the congressional budget for fiscal year 2026 and sets appropriate budgetary levels for the subsequent nine fiscal years, extending through 2035. It provides comprehensive targets for key financial metrics, including federal revenues, total new budget authority, overall budget outlays, projected deficits, and the levels of public debt and debt held by the public for each year in this decade-long period.

A significant portion of the resolution details the allocation of new budget authority and outlays across 20 major functional categories of government spending. These categories encompass a wide range of areas such as National Defense, International Affairs, General Science, Space, and Technology, Energy, Natural Resources and Environment, Agriculture, Transportation, Community and Regional Development, Education, Training, Employment, and Social Services, Health, Medicare, Income Security, Social Security, Veterans Benefits and Services, Administration of Justice, General Government, Net Interest, Allowances, and Undistributed Offsetting Receipts.

For instance, it specifies new budget authority and outlays for National Defense, projecting figures like $934.139 billion in new budget authority and $967.086 billion in outlays for fiscal year 2026. Similarly, it outlines substantial figures for Health and Medicare, with new budget authority for Medicare reaching $1.074 trillion and outlays at $1.073 trillion in FY2026.

The resolution also includes specific budgetary levels for Social Security and Postal Service administrative expenses, particularly for Senate enforcement purposes. It details projected revenues and outlays for the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, alongside administrative expense figures for both Social Security and the Postal Service.

Crucially, the resolution contains reconciliation instructions for both the House and Senate. Committees such as Homeland Security and the Judiciary in both chambers are directed to submit recommendations for changes in laws within their jurisdictions. These changes are constrained to increase the deficit by no more than $70 billion each for the period of fiscal years 2026 through 2035.

Furthermore, the resolution establishes reserve funds to facilitate legislative adjustments. A general reserve fund allows Budget Committee chairs to revise allocations for reconciliation legislation, provided it complies with the specified instructions. Another specific reserve fund is created for deficit-neutral legislation related to immigration enforcement and border security policy reforms undertaken by the President following "Operation Metro Surge."

Finally, the resolution addresses other procedural matters, including enforcement filings for committee allocations, budgetary treatment of administrative expenses for the Social Security Administration and the U.S. Postal Service, and mechanisms for adjusting budgetary levels to reflect changes in concepts, definitions, or baseline updates. It also extends the enforcement of certain budgetary points of order in the Senate and defines criteria for emergency requirements in the House of Representatives, ensuring that such designations are for sudden, urgent, unforeseen, and temporary situations.