The Budget Reconciliation Process: Timing of
Legislative Action
Megan S. Lynch
Analyst on Congress and the Legislative Process
October 24, 2013
Congressional Research Service
7-5700
www.crs.gov
RL30458

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The Budget Reconciliation Process: Timing of Legislative Action

Summary
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 probably is 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. During the period from 1980 to the present,
20 reconciliation measures were enacted into law and three were vetoed.
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 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. The interval for the
23 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 (150 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 on 11 such measures was
completed during the first session and on 12 such measures during the second session. Congress and
the President have shown the ability to initiate the reconciliation process and conclude it reasonably
early in the same session; in the case of eight bills (for seven different years), 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 four instances, reconciliation measures were not enacted or vetoed until
December, and in five other instances, carried over to the following year.
This report will be updated as developments warrant.

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The Budget Reconciliation Process: Timing of Legislative Action

Contents
Overview of the Budget Reconciliation Process ............................................................................. 1
Timing of Legislative Action ........................................................................................................... 4
Time of Year That Reconciliation Is Scheduled to Occur ......................................................... 4
Overall Record of Experience ................................................................................................... 5
Adoption of Reconciliation Instructions .................................................................................... 6
House and Senate Action on Omnibus Reconciliation Legislation ........................................... 9

Figures
Figure 1. Major Stages of the Reconciliation Process ..................................................................... 2
Figure 2. Number of Days Needed to Process Reconciliation Acts ................................................. 6

Tables
Table 1. Budget Resolutions and Resultant Reconciliation Acts: FY1981-Present ......................... 3
Table 2. Dates of Enactment or Veto of Reconciliation Measures by Session of Congress ........... 7
Table 3. Adoption of Reconciliation Instructions in Budget Resolutions for FY1981-
Present .......................................................................................................................................... 8
Table 4. Dates of House and Senate Action on Reconciliation Legislation (Fiscal Years
1981-Present) .............................................................................................................................. 10

Contacts
Author Contact Information........................................................................................................... 14
Acknowledgments ......................................................................................................................... 14

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The Budget Reconciliation Process: Timing of Legislative Action

he budget reconciliation process has been one of the chief tools used by Congress during
the period covering from 1980 to the present to implement major changes in budget policy.
TFollowing a brief overview of the budget reconciliation process, this report provides
information on the timing of House and Senate action on reconciliation measures.
Overview of the Budget Reconciliation Process
Under the Congressional Budget and Impoundment Control Act of 1974 (P.L. 93-344, as
amended), the House and Senate are required to adopt at least one budget resolution each year.1
The budget resolution, which takes the form of a concurrent resolution and is not sent to the
President for his approval or veto, serves as a congressional statement in broad terms regarding
the appropriate revenue, spending, and debt policies, as well as a guide to the subsequent
consideration of legislation implementing such policies at agency and programmatic levels.
Budget resolution policies are enforced through a variety of mechanisms, including points of
order.2 The House and Senate Budget Committees, which were created by the 1974 act, exercise
exclusive jurisdiction over budget resolutions and are responsible for monitoring their
enforcement.
In developing a budget resolution, the House and Senate Budget Committees rely on baseline
budget projections prepared by the Congressional Budget Office (CBO). A budget resolution
typically reflects many different assumptions regarding legislative action expected to occur
during a session that would cause revenue and spending levels to be changed from baseline
amounts. However, most revenue and direct spending3 occurs automatically each year under
permanent law; therefore, if the committees with jurisdiction over the revenue and direct
spending programs do not report legislation to carry out the budget resolution policies by
amending existing law, revenue and direct spending for these programs likely will continue
without change.
The budget reconciliation process is an optional procedure that operates as an adjunct to the
budget resolution process.4 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 probably is the most potent
budget enforcement tool available to Congress for a large portion of the budget.
Reconciliation is a two-stage process. First, reconciliation instructions are included in the budget
resolution, directing the appropriate committees to develop legislation achieving the desired

1 Beginning with the inception of the congressional budget process in 1975 (for FY1976), the House and Senate have
met this requirement every year except in 1998 (for FY1999), 2002 (for FY2003), 2004 (for FY2005), 2006 (for
FY2007), and 2010 (for FY2011). For background information on budget resolutions, see CRS Report RL30297,
Congressional Budget Resolutions: Historical Information, by Bill Heniff Jr. and Justin Murray.
2 The congressional budget process, and its enforcement procedures, are discussed in more detail in CRS Report 98-
721, Introduction to the Federal Budget Process, coordinated by Bill Heniff Jr.
3 Direct spending is generally provided in substantive law under the jurisdiction of the legislative committees, in
contrast to discretionary spending, which is provided in annual appropriations acts under the jurisdiction of the House
and Senate Appropriations Committees. Most direct spending programs are entitlements, such as Social Security,
Medicare, federal civilian and military retirement, and unemployment compensation.
4 For a detailed discussion of the budget reconciliation process, see CRS Report RL33030, The Budget Reconciliation
Process: House and Senate Procedures, by Robert Keith and Bill Heniff Jr.
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The Budget Reconciliation Process: Timing of Legislative Action

budgetary outcomes. The instructed committees submit their legislative recommendations to their
respective Budget Committees by the deadline prescribed in the budget resolution; the Budget
Committees incorporate them into an omnibus budget reconciliation bill without making any
substantive revisions.
The second step involves consideration of the resultant reconciliation legislation by the House
and Senate under expedited procedures. Among other things, debate in the Senate on any
reconciliation measure is limited to 20 hours (and 10 hours on a conference report) and
amendments must be germane. The House Rules Committee typically sets limitations on debate
and the offering of amendments during consideration of reconciliation measures in the House.
In cases where only one committee has been instructed, the process allows that committee to
report its reconciliation legislation directly to its parent chamber, thus bypassing the Budget
Committee. In some years, budget resolutions included reconciliation instructions that afforded
the House and Senate the option of considering two or more different reconciliation bills. Once
the reconciliation legislation called for in the budget resolution has been approved or vetoed by
the President, the process is concluded; Congress cannot develop another reconciliation bill in the
wake of a veto without first adopting another budget resolution containing reconciliation
instructions.
Figure 1. Major Stages of the Reconciliation Process

Source: Congressional Research Service.
Reconciliation was first used by the House and Senate during the administration of President
Jimmy Carter, in calendar year 1980 for FY1981.5 As an optional procedure, it has not been used
every year. During the period covering FY1981 to the present, 20 omnibus reconciliation
measures were enacted into law and three were vetoed (see Table 1).

5 The Senate considered a revenue-reduction bill for FY1976 (H.R. 5559) under reconciliation procedures in December
1975. It was initiated under a second budget resolution for that fiscal year and was not considered to be a reconciliation
bill in the House; the bill did not become law. This report presents data on the timing of action on reconciliation
measures initiated in conjunction with budget resolutions scheduled for adoption in the spring and thus excludes Senate
consideration of H.R. 5559 in 1975.
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The Budget Reconciliation Process: Timing of Legislative Action

Table 1. Budget Resolutions and Resultant Reconciliation Acts: FY1981-Present
Fiscal
Budget
Date
Year
Resolution
Resultant Reconciliation Act(s)
Enacted
1981
H.Con.Res. 307
Omnibus Reconciliation Act of 1980 (P.L. 96-499)
12/05/80
1982
H.Con.Res. 115
Omnibus Budget Reconciliation Act of 1981 (P.L. 97-35)
08/13/81
1983
S.Con.Res. 92
Tax Equity and Fiscal Responsibility Act of 1982 (P.L. 97-248)
09/03/82
Omnibus Budget Reconciliation Act of 1982 (P.L. 97-253)
09/08/82
1984
H.Con.Res. 91
Omnibus Budget Reconciliation Act of 1983 (P.L. 98-270)
04/18/84
1986
S.Con.Res. 32
Consolidated Omnibus Budget Reconciliation Act of 1985 (P.L. 99-
04/07/86
272)
1987
S.Con.Res. 120
Omnibus Budget Reconciliation Act of 1986 (P.L. 99-509)
10/21/86
1988
S.Con.Res. 93
Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203)
12/22/87
1990
H.Con.Res. 106
Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239)
12/19/89
1991
H.Con.Res. 310
Omnibus Budget Reconciliation Act of 1990 (P.L. 101-508)
11/05/90
1994
H.Con.Res. 64
Omnibus Budget Reconciliation Act of 1993 (P.L. 103-66)
08/10/93
1996
H.Con.Res. 67
Balanced Budget Act of 1995
12/06/95
(vetoed)
1997
H.Con.Res. 178
Personal Responsibility and Work Opportunity Reconciliation Act of
08/22/96
1996 (P.L. 104-193)
1998
H.Con.Res. 84
Balanced Budget Act of 1997 (P.L. 105-33)
08/05/97
Taxpayer Relief Act of 1997 (P.L. 105-34)
08/05/97
2000
H.Con.Res. 68
Taxpayer Refund and Relief Act of 1999 (H.R. 2488)
09/23/99
(vetoed)
2001
H.Con.Res. 290
Marriage Tax Relief Reconciliation Act of 2000 (H.R. 4810)
08/05/00
(vetoed)
2002
H.Con.Res. 83
Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L.
06/07/01
107-16)
2004
H.Con.Res. 95
Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27) 05/28/03
2006 H.Con.Res.
95
Deficit Reduction Act of 2005 (P.L. 109-171)
02/08/06
Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-
05/17/06
222)
2008 S.Con.Res.
21
Col ege Cost Reduction and Access Act of 2007 (P.L. 110-84)
09/27/07
2010
S.Con.Res. 13
Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) 03/30/2010
Source: Prepared by the Congressional Research Service.
In some years, reconciliation was proposed by one or both chambers, but not activated. The
FY1999 budget resolution passed by the House (H.Con.Res. 284, 105th Congress), for example,
included reconciliation directives to nine House committees; the Senate-passed budget resolution
(S.Con.Res. 86) did not contain reconciliation directives. Ultimately, the House and Senate did
not reach final agreement on the FY1999 budget resolution and reconciliation procedures were
not used that year. Similarly, the FY2013 budget resolution agreed to by the House (H.Con.Res.
112, 112th Congress) contained reconciliation directives to six House committees. Although the
House and Senate did not come to agreement on a budget resolution, the six specified House
committees submitted their reconciliation language to the House Budget Committee by the
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The Budget Reconciliation Process: Timing of Legislative Action

specified deadline, and the House passed H.R. 5652, the Sequester Replacement Reconciliation
Act. The House was able to develop and consider H.R. 5652 as a reconciliation measure because
the budget resolution passed by the House was “deemed” enforceable by the House as if the
Senate had agreed to it (H.Res. 614, 112th Congress)6. Because Congress had not agreed to the
underlying budget resolution, the House reconciliation bill, H.R. 5652, was not considered a
reconciliation measure in the Senate, and, therefore was not eligible for consideration in the
Senate under reconciliation procedures.
From 1980 into the 1990s, reconciliation was used to reduce the deficit through reductions in
mandatory spending, revenue increases, or a combination of the two. Reconciliation also has been
used, however, to reduce revenues and, in a few instances, to increase spending levels in
particular areas.7 In 2006, reconciliation was used to reduce mandatory spending and revenues,
yielding a net increase in the deficit.8 In the first session of the 110th Congress, the Senate adopted
a rule prohibiting the use of reconciliation in a manner that would increase the deficit or reduce
the surplus (Section 202 of the FY2008 budget resolution, S.Con.Res. 21). The House adopted a
similar rule at the beginning of the 110th Congress, but amended the rule at the beginning of the
112th Congress to prohibit the use of reconciliation in a manner that would cause a net increase in
direct spending (House Rule XXI, Clause 7).
With regard to spending reductions, the reconciliation process for the most part has applied to
mandatory spending programs and not discretionary spending programs (which are subject to
other budget enforcement procedures).9 In some years, the reconciliation process has been used to
increase the statutory debt limit (which typically is addressed through different procedures); in
2000, efforts were made in the reconciliation process to reduce the debt held by the public.10
Timing of Legislative Action
Time of Year That Reconciliation Is Scheduled to Occur
As originally framed, the 1974 Congressional Budget Act required the adoption of two budget
resolutions each year. By May 15 of each year, the House and Senate were scheduled to complete
action on a budget resolution setting advisory targets; by September 15, just before the beginning
of the fiscal year on October 1, the two chambers were scheduled to adopt a budget resolution
setting binding limits. It was contemplated that reconciliation would be used in conjunction with
the second budget resolution, as a device to make any “last minute” changes in pending
legislation or current law necessary to bring the budget resolution policies to fruition. The 1974

6 For more information, see CRS Report RL31443, The “Deeming Resolution”: A Budget Enforcement Tool, by Megan
S. Lynch.
7 CRS Report RS22098, Deficit Impact of Reconciliation Legislation Enacted in 1990, 1993, 1997, and 2006, by
Robert Keith.
8 CRS Report RL33132, Budget Reconciliation Legislation in 2005-2006 Under the FY2006 Budget Resolution, by
Robert Keith.
9 CRS Report RS22277, Savings in Mandatory Outlays in Selected Reconciliation Acts, by Robert Keith.
10 For more information on this topic, see CRS Report RL30714, Congressional Action on Revenue and Debt
Reconciliation Measures in 2000, by Robert Keith (out of print; available CRS), and CRS Report RS21519, Legislative
Procedures for Adjusting the Public Debt Limit: A Brief Overview, by Bill Heniff Jr.
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The Budget Reconciliation Process: Timing of Legislative Action

Act prescribed a 10-day period to accomplish reconciliation, requiring that the process be
concluded by September 25.
After several years’ experience with the congressional budget process, congressional leaders
realized that reconciliation could not be used to make major changes in revenue and direct
spending laws and still fit within such a compressed time frame and occur so late in the session.
Therefore, when the House and Senate first employed reconciliation in 1980, it was initiated in
the first budget resolution, adopted in the late spring. The following year, reconciliation again was
used in connection with the first budget resolution. Shortly thereafter, the House and Senate
abandoned altogether the practice of adopting a second budget resolution.
These changes in congressional practice were formally incorporated into the 1974 Congressional
Budget Act several years later under amendments made by the Balanced Budget and Emergency
Deficit Control Act of 1985 (Title II of P.L. 99-177). The changes, which first took effect for
FY1987 and still remain in effect, require the annual adoption of only one budget resolution and
authorize the inclusion of any reconciliation instructions in it. The deadline for the adoption of the
budget resolution was advanced by one month to April 15. Under the revised timetable, two
months are allowed for reconciliation; a deadline of June 15 was established for the completion of
action on any required reconciliation legislation.11 To enforce this deadline in the House, a
prohibition against the consideration of a July adjournment resolution if reconciliation is not
completed was placed in Section 310(f) of the 1974 Act; the Senate has no comparable provision.
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 3 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 (150 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, Congress has not ostensibly
favored one session over the other. As Table 2 shows, action on 11 such measures was completed
during the first session and on 12 such measures during the second session. It should be noted,
however, that five 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 and Reconciliation Act of 2005 and the Health care and Education
Reconciliation Act of 2010), enacted between February and May of the second session, were from
reconciliation directives included in the prior session.

11 An explicit requirement that Congress complete action on any necessary reconciliation measure was established in
Section 310(f) of the 1974 Congressional Budget Act by Section 201(b) (at 99 Stat. 1040) of the 1985 Balanced Budget
Act. Section 13210(2) of the Budget Enforcement Act of 1990 (Title XIII of P.L. 101-508) deleted this requirement
from Section 310(f), but left unchanged the reference to the deadline in the general timetable set forth in Section 300.
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The Budget Reconciliation Process: Timing of Legislative Action

Congress and the President have shown the ability to initiate the reconciliation process and
conclude it reasonably early in the same session; in the case of eight bills (for seven different
years), 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 four instances, reconciliation
measures were not enacted or vetoed until December, and in five other instances carried over
until the following year.
Adoption of Reconciliation Instructions
During the period covering from 1980 to the present, Congress adopted 20 budget resolutions
containing reconciliation instructions (see Table 3). The House and Senate adopted four of these
budget resolutions (for FY1994, FY2000, FY2001, and FY2004) on time, but the others were
adopted behind schedule. As Table 3 shows, most of the budget resolutions that contained
reconciliation instructions were adopted in April, May, or June, but one was adopted as late as
August and another in October. During years when reconciliation was used, budget resolutions
were adopted, on average, about 48 days after the prescribed deadline.
Figure 2. Number of Days Needed to Process Reconciliation Acts

Source: Prepared by the Congressional Research Service.
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The Budget Reconciliation Process: Timing of Legislative Action

Notes: The “number of days” refers to the interval from adoption of the budget resolution to the enactment or
veto of the reconciliation act.
ORA = Omnibus Reconciliation Act;
OBRA = Omnibus Budget Reconciliation Act;
TEFRA = Tax Equity and Fiscal Responsibility Act;
COBRA = Consolidated Omnibus Budget Reconciliation Act;
PRWORA = Personal Responsibility and Work Opportunity Reconciliation Act;
BBA = Balanced Budget Act;
TRA = Taxpayer Relief Act;
TRRA = Taxpayer Refund and Relief Act;
MTRRA = Marriage Tax Relief Reconciliation Act;
EGTRRA = Economic Growth and Tax Relief Reconciliation Act;
JGTRRA = Jobs and Growth Tax Relief Reconciliation Act;
DRA = Deficit Reduction Act;
TIPRA = Tax Increase Prevention and Reconciliation Act;
CCRAA = College Cost Reduction and Access Act; and
HCERA=Health Care and Education Reconciliation Act.
Table 2. Dates of Enactment or Veto of Reconciliation Measures
by Session of Congress
Congress
First Session
Second Session
96th —
12/05/80
97th 08/13/81
09/03/82

09/08/82
98th —
04/18/84a
99th —
04/07/86a
10/21/86
100th 12/22/87 —
101st 12/19/89
11/05/90
102nd — —
103rd 08/10/93 —
104th 12/06/95

08/22/96
(vetoed)
105th 08/05/97
—
08/05/97
106th 09/23/99

08/05/00
(vetoed)
(vetoed)
107th 06/07/01 —
108th 05/28/03 —
109th —
02/08/06a
05/17/06a
110th 09/27/07 —
111th __
03/30/10a
Total Number of
11 12
Measures
Source: Prepared by the Congressional Research Service.
a. Measure carried over from the prior year.
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The Budget Reconciliation Process: Timing of Legislative Action

Table 3. Adoption of Reconciliation Instructions in Budget Resolutions
for FY1981-Present
Fiscal
Budget
Date
Number of Days
Initial Deadline for
Year
Resolution
Adopted
After Deadlinea
Committee Submissions
1981 H.Con.Res.
307
06/12/80
58
June
20
1982 H.Con.Res.
115
05/21/81
36
June
12
1983
S.Con.Res. 92
06/23/82
69
August 1 (House)
July 20 (Senate)
1984
H.Con.Res. 91
06/23/83
69
July 22
1986
S.Con.Res. 32
08/01/85
108
September 27
1987
S.Con.Res. 120
06/27/86
73
July 25
1988
S.Con.Res. 93
06/24/87
70
July 28
1990
H.Con.Res. 106
05/18/89
33
July 15
1991 H.Con.Res.
310
10/09/90
177
October
15
1994
H.Con.Res. 64
04/01/93
0
May 14 (House)
June 18 (Senate)
1996
H.Con.Res. 67
06/29/95
75
September 22
1997
H.Con.Res. 178
06/13/96
59
June 13/21 (House/Senate)
July 18/24 (House/Senate)
Sept. 6/18 (House/Senate)
1998
H.Con.Res. 84
06/05/97
51
June 13
June 14/20 (House/Senate)
2000
H.Con.Res. 68
04/14/99
0
July 16 (House)
July 23 (Senate)
2001
H.Con.Res. 290
04/13/00
0
July 14 (first bill)
September 13 (second bill)
2002
H.Con.Res. 83
05/10/01
25
May 18
2004
H.Con.Res. 95
04/11/03
0
May 8
2006 H.Con.Res.
95
04/28/06
13
September 16 (first bill)
September 23 (second bill)
September 30 (third bill)
2008
S.Con.Res. 21
05/17/07
32
September 10
2010 S.Con.Res.
13
04/27/09
12
October
15
Source: Prepared by the Congressional Research Service.
a. Beginning with FY1987, the deadline for the adoption of the budget resolution was changed to April 15;
prior to that fiscal year, the deadline was May 15.
Timely adoption of the budget resolution can facilitate timely enactment of reconciliation
legislation, just as tardy adoption of the budget resolution can delay completion of the
reconciliation process. For example, the FY2002 budget resolution was adopted only 25 days
after the deadline and the reconciliation process for that year was completed in another 28 days
(compared to the average of 150 days). Conversely, the FY1986 budget resolution was adopted
108 days after the deadline and the reconciliation process took another 249 days to complete.
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The Budget Reconciliation Process: Timing of Legislative Action

Nonetheless, timely or tardy adoption of a budget resolution does not necessarily ensure that the
reconciliation process will proceed quickly or slowly. For example, in two of the years that the
budget resolution was adopted on time (FY1994 and FY2000), 131 days and 161 days,
respectively, were needed to complete action on reconciliation legislation. In 2005, the FY2006
budget resolution was adopted only 13 days behind schedule, but the second of two reconciliation
measures generated thereunder was not enacted into law until 384 days later.
Another factor that can affect how quickly or slowly reconciliation legislation is processed is the
amount of time given to committees to prepare their reconciliation recommendations. As Table 3
indicates, the initial deadline for committee submissions, included in the budget resolution,
ranged from about one week to over five months after adoption of the budget resolution; the
longer deadlines were used largely to accommodate the August recess. In some cases, the
submission deadline was extended one or more times.12
House and Senate Action on Omnibus Reconciliation Legislation
As indicated previously, the House and Senate together completed action on 23 different budget
reconciliation bills during the period covering from 1980 to the present; 20 of them were enacted
into law and three were vetoed. (The text of one or more other measures considered separately
sometimes was incorporated later into an omnibus budget reconciliation bill.) On occasion, one
chamber has considered reconciliation legislation that was not considered by the other chamber.
During the second session of the 106th Congress, for example, the House and Senate passed the
Marriage Tax Relief Reconciliation Act of 2000, but it was vetoed by President Clinton. The
House passed five other reconciliation measures during the session, but the Senate did not act on
any of them.13
Table 4 provides information on the dates of initial consideration by the House and Senate of
these 23 measures, as well as the dates that the two chambers acted on the relevant conference
reports. As the table shows, the Senate devoted more than twice as many days (78 days) to initial
consideration of these measures than did the House (32 days). Initial Senate consideration of
these measures ranged from two to eight days, while House consideration took one or two days,
except in 1989 (when the House considered the Omnibus Budget Reconciliation Act of 1989 for
six days).


12 For more information, see CRS Report R41151, Budget Reconciliation Process: Timing of Committee Responses to
Reconciliation Directives, by Megan S. Lynch.
13 For more information on these measures, see CRS Report RL30714, Congressional Action on Revenue and Debt
Reconciliation Measures in 2000, by Robert Keith (out of print; available from the author); ibid.
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Table 4. Dates of House and Senate Action on Reconciliation Legislation (Fiscal Years 1981-Present)
House Action
Senate Action
Fiscal Year
Reconciliation Act
Bill Numbers
Initial Conference Initial Conference
1981
Omnibus Reconciliation Act of 1980 H.R.
7765
09/04/80 12/03/80 06/30/80
12/03/80
S. 2885
07/23/80
S. 2939
09/17/80
1982
Omnibus Budget Reconciliation Act of 1981
H.R. 3982
06/25/81
07/31/81 06/22/81
08/13/81
S. 1377
06/26/81
06/23/81
06/24/81
06/25/81
07/13/81
1983
Tax Equity and Fiscal Responsibility Act of 1982
H.R. 4961
12/15/81
08/19/82
07/19/82
08/19/82
07/20/82
07/21/82
07/22/82
07/23/82

Omnibus Budget Reconciliation Act of 1982
H.R. 6955
08/10/82 08/17/82

08/04/82
08/18/82
S. 2774
08/18/82
08/05/82
08/11/82
1984
Omnibus Budget Reconciliation Act of 1983
H.R. 4169
10/25/83 — 11/16/83
—
S. 2062
11/18/83
04/05/84
1986
Consolidated Omnibus Budget Reconciliation Act of
H.R. 3500
10/24/85
12/05/85
10/15/85
12/19/85
1985
H.R. 3128
10/31/85
12/19/85
10/16/85
12/20/85
S. 1730
12/20/85
10/22/85
03/14/86
03/06/86
10/23/85
03/18/86
03/18/86
10/24/85
03/20/86
11/12/85
11/13/85
11/14/85
1987
Omnibus Budget Reconciliation Act of 1986
H.R. 5300
09/24/86 10/17/86 09/19/86
10/17/86
S. 2706
09/20/86
09/25/86
1988
Omnibus Budget Reconciliation Act of 1987
H.R. 3545
10/29/87 12/21/87 12/09/87
12/22/87
S. 1920
12/10/87
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House Action
Senate Action
Fiscal Year
Reconciliation Act
Bill Numbers
Initial Conference Initial Conference
1990
Omnibus Budget Reconciliation Act of 1989
H.R. 3299
09/26/89
11/21/89 10/12/89
11/21/89
S. 1750
09/27/89
10/13/89
09/28/89
10/03/89
10/04/89
10/05/89
1991
Omnibus Budget Reconciliation Act of 1990
H.R. 5835
10/16/90 10/26/90 10/17/90
10/27/90
S. 3209
10/18/90
1994
Omnibus Budget Reconciliation Act of 1993
H.R. 2264
05/27/93 08/05/93 06/23/93
08/06/93
S. 1134
06/24/93
1996
Balanced Budget Act of 1995
H.R. 2491
10/25/95
11/17/95
10/25/95
11/17/95
S. 1357
10/26/95
11/20/95
10/26/95
10/27/95
10/28/95
1997
Personal Responsibility and Work Opportunity
H.R. 3734
07/18/96 07/31/96 07/18/96
08/01/96
Reconciliation Act of 1996
S. 1956
07/19/96
07/22/96
07/23/96
1998
Balanced Budget Act of 1997
H.R. 2015
06/25/97 07/30/97 06/23/97
07/31/97
S. 947
06/24/97
06/25/97
Taxpayer Relief Act of 1997
H.R. 2014
06/26/97 07/31/97 06/25/97
07/31/97
S. 949
06/26/97
06/27/97
2000
Taxpayer Refund and Relief Act of 1999
H.R. 2488
07/22/99 08/05/99 07/28/99
08/05/99
S. 1429
07/29/99
07/30/99
2001a
Marriage Tax Relief Reconciliation Act of 2000
H.R. 4810
07/12/00 07/20/00 07/14/00
07/20/00
S. 2839
07/17/00
07/21/00
07/18/00
2002
Economic Growth and Tax Relief Reconciliation Act of H.R. 1836
05/16/01 05/26/01 05/17/01
05/26/01
2001
05/21/01
05/22/01
05/23/01
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House Action
Senate Action
Fiscal Year
Reconciliation Act
Bill Numbers
Initial Conference Initial Conference
2004
Jobs and Growth Tax Relief Reconciliation Act of 2003 H.R. 2
05/09/03 05/22/03 05/14/03
05/23/03
S. 1054
05/15/03
2006
Deficit Reduction Act of 2005
H.R. 4241
11/17/05
12/19/05
10/31/05
12/19/05
S. 1932
11/18/05
02/01/06
11/01/05
12/20/05
11/02/05
12/21/05
11/03/05
Tax Increase Prevention and Reconciliation Act of
H.R. 4297
12/08/05 05/10/06 11/17/05
05/11/06
2005
S. 2020
11/18/05
2008
College Cost Reduction and Access Act of 2007
H.R. 2669
07/11/07 09/07/07 07/18/07
09/06/07
07/19/07
09/07/07
07/20/07
2010
Health Care and Education Reconciliation Act of 2010
H.R. 4872
03/21/2010b 03/23/2010
03/24/2010
03/25/2010
Source: Prepared by the Congressional Research Service.
a. Five other reconciliation measures for FY2001 were passed by the House, but the Senate did not act on any of them. For more information on these measures, see
CRS Report RL30714, Congressional Action on Revenue and Debt Reconciliation Measures in 2000, by Robert Keith (out of print; available from the author).
b. On March 25, 2010 the House considered the reconciliation bill with Senate amendments. The House and Senate did not go to conference.


CRS-12

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The Budget Reconciliation Process: Timing of Legislative Action

Of the 150 days needed, on average, to develop, consider, and enact into law (or veto) a
reconciliation bill, about half were required to secure initial passage in the House and Senate. The
remaining days were taken up by conference meetings, adoption of the conference report,
enrollment of the legislation, and consideration and approval by the President.
The interval between adoption of the budget resolution and enactment into law (or veto) took
more than the average of 150 days for 10 of the reconciliation laws. Although the timing of action
on these measures is explained by many factors, the following were some of the major
controversies associated with each:
• Omnibus Reconciliation Act of 1980—child nutrition programs, cost-of-living
adjustments for federal retirees, mortgage subsidy bonds, and the crude oil
windfall profits tax;
• Omnibus Budget Reconciliation Act of 1983—aggregate levels of spending
reductions and revenue increases;
• Consolidated Omnibus Budget Reconciliation Act of 1985—trade policy,
Superfund cleanup tax, and tobacco price supports;
• Omnibus Budget Reconciliation Act of 1987—the “fairness doctrine” for
broadcasters, Rural Electrification Administration loan prepayments, a nuclear
waste disposal site, and corporate tax changes;
• Omnibus Budget Reconciliation Act of 1989—reduction of the capital gains tax
and repeal of the 1988 Medicare Catastrophic Coverage Act;
• Balanced Budget Act of 1995—Medicare, Medicaid, student loans, nutrition
programs, and the Earned Income Tax Credit;
• Taxpayer Refund and Relief Act of 1999—aggregate level of revenue reductions
and triggering of a sequester in direct spending programs;
• Deficit Reduction Act of 2005—Medicaid, pension reform, oil drilling in the
Arctic National Wildlife Refuge (ANWR); and
• Health Care and Education Reconciliation Act of 2010—health care reform.
In addition, the general inclusion of “extraneous matter” sometimes complicated and delayed
action on these measures, especially after the Senate adopted in 1985 a strict rule, known as the
“Byrd rule,” to curb the practice of including such matter.14



14 For more information on this topic, see CRS Report RL30862, The Budget Reconciliation Process: The Senate’s
“Byrd Rule,” by Bill Heniff Jr.
Congressional Research Service
13

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The Budget Reconciliation Process: Timing of Legislative Action

Author Contact Information

Megan S. Lynch

Analyst on Congress and the Legislative Process
mlynch@crs.loc.gov, 7-7853

Acknowledgments
This report was originally written by Robert Keith, formerly a Specialist in American National Government
at CRS.

Congressional Research Service
14

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