The budget reconciliation process is an optional procedure that operates as an adjunct to the budget resolution process. The chief purpose of the reconciliation process is to enhance Congress's ability to change current law to bring revenue and spending levels into conformity with the policies of the budget resolution. Accordingly, reconciliation is probably the most potent budget enforcement tool available to Congress for a large portion of the budget. Reconciliation is a multi-stage process. First, reconciliation instructions are included in the budget resolution directing the appropriate committees to develop legislation achieving the desired budgetary outcomes. The second step involves consideration of the resultant reconciliation legislation by the House and Senate under expedited procedures. Reconciliation was first used by the House and Senate during the administration of President Jimmy Carter in calendar year 1980 for FY1981. As an optional procedure, it has not been used every year. Since FY1981, 20 omnibus reconciliation measures have been enacted into law, and four have been vetoed (see Table 1 ). Congress established a deadline of June 15 for the completion of action on any required reconciliation legislation. Overall Record of Experience

The record of experience with reconciliation legislation over the period covering 1980 to the present indicates considerable variation in the time needed to process such measures from the date the reconciliation instructions take effect (upon final adoption of the budget resolution) until the resultant reconciliation legislation is approved or vetoed by the President. As Figure 2 shows, the processing interval for the 20 enacted and four vetoed reconciliation measures ranged from a low of 27 days (for the Omnibus Budget Reconciliation Act of 1990) to a high of 384 days (for the Tax Increase Prevention and Reconciliation Act of 2006). On average, completing the process took about five months (155 days), well beyond the two months contemplated by the timetable in the 1974 Congressional Budget Act. As Table 2 shows, action on 11 such measures was completed during the first session and on 13 such measures during the second session. It should be noted, however, that six of the measures (the Omnibus Budget Reconciliation Act of 1983; the Consolidated Omnibus Budget Reconciliation Act of 1985; the Deficit Reduction Act of 2005; the Tax Increase Prevention, Reconciliation Act of 2005; the Healthcare and Education Reconciliation Act of 2010; and the Restoring Americans' Healthcare Freedom Reconciliation Act of 2015) were enacted (or vetoed) between January and May of the second session and were from reconciliation directives included in the prior session. On the other hand, the reconciliation process can be lengthy and drawn out: In four instances, reconciliation measures were not enacted or vetoed until December, and in six other instances, they carried over until the following year.
The budget reconciliation process is an optional procedure under the Congressional Budget Act of 1974 that operates as an adjunct to the annual budget resolution process. The chief purpose of the reconciliation process is to enhance Congress's ability to change current law in order to bring revenue and spending levels into conformity with the policies of the budget resolution. Accordingly, reconciliation may be the most potent budget enforcement tool available to Congress for a large portion of the budget.
Reconciliation is a two-stage process in which reconciliation instructions are included in the budget resolution directing the appropriate committees to develop legislation achieving the desired budgetary outcomes, and the resultant legislation (usually incorporated into an omnibus bill) is considered under expedited procedures in the House and Senate.
Reconciliation was first used by the House and Senate in calendar year 1980 for FY1981. As an optional procedure, it has not been used every year. Since 1980, 20 reconciliation measures have been enacted into law, and four have been vetoed. Most recently, President Obama vetoed the Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 on January 8, 2016.
Under a revised timetable in effect since FY1987, the annual budget resolution is scheduled for final adoption by the House and Senate by April 15. The current timetable prescribes June 15 as the deadline for completing action on any required reconciliation legislation, but there is no explicit requirement to that effect.
The record of experience with reconciliation legislation over the period since 1980 indicates considerable variation in the time needed to process such measures from the date the reconciliation instructions take effect (upon final adoption of the budget resolution) until the resultant reconciliation legislation is approved or vetoed by the President. The interval for the 24 reconciliation measures ranged from a low of 27 days (for the Omnibus Budget Reconciliation Act of 1990) to a high of 384 days (for the Tax Increase Prevention and Reconciliation Act of 2005). On average, completing the process took about five months (155 days), well beyond the two months contemplated by the timetable in the 1974 Congressional Budget Act.
With regard to the use of reconciliation by congressional session, action was completed on 11 such measures during the first session and on 13 such measures during the second session. The time taken to initiate and conclude the reconciliation process has varied greatly. In some cases, reconciliation measures were enacted or vetoed before the end of August. On the other hand, the reconciliation process can be lengthy and drawn out: In some instances reconciliation measures were not enacted or vetoed until the following calendar year.
This report will be updated as developments warrant.