A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2027 and setting forth the appropriate budgetary levels for fiscal years 2028 through 2036.

This concurrent resolution sets forth the congressional budget for the United States Government for fiscal year 2027 and establishes appropriate budgetary levels for the subsequent nine fiscal years, from 2028 through 2036 . It provides a comprehensive financial framework, detailing projected federal revenues, new budget authority, total budget outlays, anticipated deficits, and the levels of public debt and debt held by the public for this extended period. These figures serve as guidelines for congressional spending and revenue decisions. The resolution further breaks down these budgetary levels by major functional categories , specifying new budget authority and outlays for areas such as National Defense, International Affairs, Health, Medicare, Social Security, and Veterans Benefits and Services. This detailed allocation provides a roadmap for how federal funds are intended to be distributed across various government functions over the decade. It also includes categories for Government-Wide Savings and Undistributed Offsetting Receipts. A significant component of the resolution involves reconciliation instructions for specific committees in both the House of Representatives and the Senate. These instructions direct committees to submit recommendations for changes in laws within their jurisdiction to either increase or decrease the deficit by specified amounts over the 2027-2036 period. For instance, the Senate Committee on Finance is instructed to decrease the deficit by not less than $500 billion, while other committees are instructed to increase it by varying amounts. To facilitate the implementation of these budgetary goals, the resolution establishes reserve funds for reconciliation legislation. These funds allow the Chairs of the respective Budget Committees to revise allocations and budgetary levels to accommodate the effects of legislation passed pursuant to the reconciliation instructions, provided such legislation complies with the set parameters. This mechanism ensures flexibility while maintaining adherence to the overall budget framework. Additionally, the resolution includes several enforcement and adjustment provisions . These cover the budgetary treatment of administrative expenses for entities like the Social Security Administration and the Postal Service, and outline how changes in allocations, aggregates, and other budgetary levels will be applied and enforced. It also permits adjustments to reflect changes in budgetary concepts, definitions, and updates to the Congressional Budget Office's baseline projections. Finally, the resolution addresses specific adjustments for emergency requirements in the House of Representatives, including provisions for disaster relief, wildfire suppression, health care fraud and abuse control, continuing disability reviews, and reemployment services and eligibility assessments. These allow for certain spending to be excluded from budgetary counts under specific conditions. The resolution asserts these provisions as an exercise of the rulemaking powers of each chamber, subject to their constitutional right to change such rules.