This concurrent resolution establishes the congressional budget for the federal government for FY2027, sets forth budgetary levels for FY2028-FY2036, and provides reconciliation instructions for legislation that increases the deficit. 

The resolution recommends levels and amounts for FY2027-FY2036 for

• federal revenues,
• new budget authority,
• budget outlays,
• deficits (on-budget),
• debt subject to limit,
• debt held by the public, and
• the major functional categories of spending.

The resolution includes reconciliation instructions that direct the House Agriculture Committee, the House Armed Services Committee, the House Permanent Select Committee on Intelligence, and the House Administration Committee to submit recommendations for legislation that will increase the deficit over FY2027-FY2036 by not more than specified amounts. Each committee must submit the recommendations to the House Budget Committee by September 11, 2026. 

(Under current law, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.)

In addition, the resolution establishes a reserve fund that allows certain adjustments to committee allocations and other budgetary levels to accommodate reconciliation legislation.

Finally, the resolution sets forth budget enforcement procedures that address issues such as

• adjustments to committee allocations and other budgetary levels;
• the budgetary treatment of the discretionary administrative expenses for the Social Security Administration and the U.S. Postal Service;
• emergency spending; and
• additional adjustments for disaster relief, wildfire suppression, health care fraud and abuse control, continuing disability reviews and redeterminations, and reemployment services and eligibility assessments.