This concurrent resolution establishes the congressional budget for the federal government for FY2026 and sets forth budgetary levels for FY2027-FY2035.

The resolution recommends levels and amounts for FY2026-FY2035 for

• federal revenues,
• new budget authority,
• budget outlays,
• deficits,
• public debt,
• debt held by the public, and
• the major functional categories of spending.

It also recommends levels and amounts for Social Security and Postal Service discretionary administrative expenses for the purpose of budget enforcement in the Senate.

In addition, the resolution establishes reserve funds that allow certain adjustments to committee allocations and other budgetary levels to accommodate legislation relating to (1) efficiencies, consolidations, and other savings; or (2) health savings accounts.

The resolution also sets forth budget enforcement procedures that address issues such as budget points of order, emergency legislation, and Congressional Budget Office cost estimates.