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January 13, 2021

Budget reconciliation basics

Budget reconciliation is a process that permits legislation impacting revenues and spending to pass the Senate with 51 votes rather than the 60-vote filibuster threshold for most other legislation, thus avoiding numerous procedural hurdles that can slow or derail controversial legislation in the Senate. Since 2001, however, when Congressional Republicans sought to move the Bush tax cuts through Congress using the reconciliation mechanism, the process has been looked to for policy changes other than deficit reduction initiatives when the White House, House and Senate are all in the control of one party.

This publication from Washington Council Ernst & Young, and attached below, provides additional details.


Budget reconciliation basics