S.Con.Res. 33: The Senate-Adopted FY2026 Budget Resolution

April 23, 2026 (R48917)
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Introduction
Legislative History
Budgetary Totals
Reconciliation Directives
Reserve Funds
Other Procedural Provisions

Tables

Table 1. Budgetary Totals Included in S.Con.Res. 33
Table 2. Reconciliation Directives to House and Senate Committees Included in S.Con.Res. 33

Summary

On April 23, 2026, the Senate adopted S.Con.Res. 33, a budget resolution for FY2026. The budget resolution generally represents an agreement between the House and Senate on a budgetary plan for the upcoming fiscal year. Certain budgetary levels established in the budget resolution may be enforced by points of order during floor consideration of subsequent budgetary legislation in the House and Senate. A budget resolution may also trigger the budget reconciliation process, which allows Congress to develop and consider certain budgetary legislation that can then be considered in the Senate using expedited procedures. In order for a budget resolution to have force and effect, both chambers must adopt an identical version of the same concurrent resolution. Because it is a concurrent resolution, it does not need to be signed by the President to have force and effect in Congress.

S.Con.Res. 33 would establish aggregate budgetary levels related to total revenues, spending, the deficit, and the public debt for FY2026-FY2035. It also includes several other provisions, most of which relate to the congressional budget process. These include reserve fund provisions and other provisions related to budget procedure in the House and Senate.

For Congress to use the reconciliation process, it must first adopt a budget resolution that includes reconciliation directives. Title II of S.Con.Res. 33 includes reconciliation directives to two House committees and two Senate committees, instructing each committee to develop and submit legislation within their jurisdictions increasing the deficit by no more than $70 billion over FY2026-FY2035 (for a potential total deficit increase of no more than $140 billion in each chamber) by May 15, 2026.

Introduction

The Congressional Budget Act of 1974 (the Budget Act) provides for the annual adoption of a concurrent resolution on the budget—known as the budget resolution—to serve as an agreement between the House and Senate on a framework within which Congress may consider budgetary legislation over a specified period.¹ Because a concurrent resolution is not law, it is not signed by the President and no money can be raised or spent as a result of its adoption. Instead, the budget resolution is intended to allow Congress to make decisions on overall fiscal and policy priorities that are enforceable during subsequent consideration of budgetary measures.² In addition, the adoption of a budget resolution containing reconciliation directives to committees is necessary for triggering the budget reconciliation process.³

On April 23, 2026, the Senate adopted S.Con.Res. 33, a budget resolution for FY2026 (the fiscal year that began on October 1, 2025).⁴ S.Con.Res. 33 would establish aggregate budgetary levels related to total revenues, spending, the deficit, and the public debt for the current fiscal year (FY2026) and the subsequent nine fiscal years (FY2027-FY2035). The budget resolution would also trigger the reconciliation process by including reconciliation directives to two House committees and two Senate committees. In addition, the resolution includes three reserve fund provisions and several other provisions related to budget procedure in the House and Senate. This report summarizes the provisions in S.Con.Res. 33, as adopted by the Senate on April 23, 2026.

Legislative History

In order for a budget resolution to have force and effect, both chambers must adopt an identical version of the same concurrent resolution.

S.Con.Res. 33 was introduced in the Senate on April 21, 2026, and placed on the Senate's Calendar of Business.⁵ On the same day, the Senate agreed by a vote of 52-46 on a motion to proceed to consideration of the measure.⁶ The Senate considered the budget resolution on the night of April 22 and into the morning of April 23. The Senate considered 16 amendments to S.Con.Res. 33, one of which was agreed to.⁷ Of the other 15 amendments considered by the Senate, 4 were not agreed to and 11 were ruled out of order for being nongermane to the budget resolution.⁸ The Senate adopted S.Con.Res. 33 on the morning of April 23 by a vote of 50-48.⁹

Budgetary Totals

Under the Budget Act, a budget resolution is required to include certain budgetary totals for the budget year¹⁰ and at least four additional fiscal years.¹¹ These include, for each fiscal year covered by the budget resolution,

total new budget authority and outlays;
total federal revenues and the amount (if any) by which federal revenues should be changed by subsequent legislation;
the surplus or deficit;
new budget authority and outlays, allocated from the totals, for each major functional category;
the level of public debt; and
for the purposes of Senate enforcement, the outlays and revenues of the Social Security program.

Once both chambers have adopted the budget resolution, certain budgetary levels contained in it may be enforced through points of order during the floor consideration of budgetary legislation.¹² Certain budgetary totals included in S.Con.Res. 33 are included in Table 1.

Table 1. Budgetary Totals Included in S.Con.Res. 33

In Millions of Dollars

Fiscal Year	Revenues	Outlays	Deficits	Debt Held by the Public
2026	$4,242,825	$5,507,841	$1,265,016	$31,677,998
2027	$4,476,744	$5,591,820	$1,115,076	$33,032,486
2028	$4,606,277	$5,676,362	$1,070,085	$34,377,969
2029	$4,799,819	$5,446,241	$646,422	$35,325,105
2030	$5,013,902	$5,780,039	$766,137	$36,422,758
2031	$5,227,718	$5,988,070	$760,352	$37,550,279
2032	$5,427,567	$6,178,039	$750,472	$38,715,101
2033	$5,627,231	$6,549,172	$921,941	$40,076,718
2034	$5,841,187	$6,618,169	$776,982	$41,321,152
2035	$6,078,202	$6,679,898	$601,696	$42,425,652

Source: Section 1101 of S.Con.Res. 33, as adopted by the Senate on April 23, 2026.

Reconciliation Directives

The first step in the reconciliation process, and a requirement for its subsequent use, is the adoption of a budget resolution by both chambers that includes reconciliation directives (also referred to as reconciliation instructions).¹³ These directives instruct individual committees in the House and Senate to develop and report legislation that would change laws within their jurisdictions related to mandatory (direct) spending, revenue, or the debt limit.¹⁴ Such reconciliation legislation is then eligible to be considered under special expedited procedures in both the House and the Senate. These procedures are especially important in the Senate, as they include a limit on debate time. This means the legislation does not require the support of three-fifths of Senators to bring debate to a close and, therefore, can pass the Senate with the support of only a simple majority of Senators.

Title II of S.Con.Res. 33 includes reconciliation directives to two House committees and two Senate committees, instructing each to develop and report legislation within their jurisdictions increasing the deficit by no more than $70 billion over FY2026-FY2035.¹⁵ Reconciliation directives to House and Senate committees included in S.Con.Res. 33 are listed in Table 2.

Table 2. Reconciliation Directives to House and Senate Committees Included in S.Con.Res. 33

House Committee Directives			Senate Committee Directives
Committee	Type of Instruction	Amount, FY2026-FY2035 (in billions)	Committee	Type of Instruction	Amount, FY2026-FY2035 (in billions)
Homeland Security	Increase deficit	+$70	Homeland Security and Governmental Affairs	Increase deficit	+$70
Judiciary	Increase deficit	+$70	Judiciary	Increase deficit	+$70
Maximum Deficit Increase	$140 billion		Maximum Deficit Increase	$140 billion

Source: Title II, Sections 2001 and 2002 of S.Con.Res. 33, as adopted by the Senate on April 23, 2026.

The budget resolution would direct instructed House and Senate committees to submit their recommended legislative changes to their chambers' Budget Committees not later than May 15, 2026.¹⁶ The House and Senate Budget Committees would then be required to package all submitted committee responses together into an omnibus budget reconciliation bill and report the measure to their respective chambers without "any substantive revision."¹⁷ There is no procedural mechanism for requiring a committee to submit legislation in response to its directive. Each chamber may, however, employ methods of moving forward with reconciliation legislation and include legislative language that falls within an instructed committee's jurisdiction in the event that the committee has not submitted by the deadline.¹⁸

Reserve Funds

Budget resolutions often include provisions known as "reserve funds," which provide the chairs of the House or Senate Budget Committees the authority to adjust the budgetary levels included in the budget resolution to accommodate the subsequent consideration of certain legislation or policies.¹⁹ Generally, the procedural effect of a reserve fund is to allow certain legislation or policies to be considered on the floor of the House and/or Senate without triggering points of order for violating the budgetary levels in the budget resolution. In some cases, reserve funds have required that the net budgetary impact of the specified legislation or policy not increase the deficit or not increase spending, but it is not required they do so. Such reserve funds are often referred to, respectively, as "deficit-neutral" or "spending-neutral" reserve funds.

While reserve funds may have a procedural effect, they do not have any direct effect on spending or revenues. Additionally, they do not require Congress to take subsequent action on legislation or policies they relate to, nor do they prohibit Congress from taking any future action. Reserve funds have sometimes been characterized as a way for Senators to receive a nonbinding vote on a certain policy or to signal support or opposition for a certain policy in the same manner as a "sense of the Senate" provision.²⁰

Title III of S.Con.Res. 33 includes three reserve fund provisions. One such reserve fund—established in Section 3001—would apply to both the House and the Senate, while the other two—established in Section 3002 and Section 3003—would apply only to the Senate.

Section 3001 of the budget resolution would establish a reserve fund allowing the chairs of the House and Senate Budget Committees, respectively, to adjust the budgetary levels in the budget resolution to accommodate the consideration of a reconciliation measure (or amendments offered to such bill) developed pursuant to the reconciliation instructions included in the budget resolution.²¹ Section 3001(b) would also exempt such a reconciliation measure from other budget enforcement rules in the Senate.²²
Section 3002 of the budget resolution would establish a deficit-neutral reserve fund allowing the chair of the Senate Budget Committee to adjust the budgetary levels in the budget resolution to accommodate one or more measures reported by the Senate Judiciary Committee or the Senate Homeland Security and Governmental Affairs Committee "relating to supporting any changes to immigration enforcement and border security policy undertaken by the President following Operation Metro Surge."²³
Section 3003 of the budget resolution would establish a deficit-neutral reserve fund allowing the chair of the Senate Budget Committee to adjust the budgetary levels in the budget resolution to accommodate one or more measures²⁴ reported by the Senate Judiciary Committee or the Senate Homeland Security and Governmental Affairs Committee "relating to the apprehension and deportation of adult illegal aliens convicted of rape, murder, or sexual abuse of a minor after illegally entering the United States."²⁵

Other Procedural Provisions

Title IV of S.Con.Res. 33 includes several other procedural provisions, some of which are commonly included in budget resolutions. These include the following:

A provision (Section 4101) relating to committee spending allocations in the House and Senate, known as 302(a) allocations. The Budget Act requires that the budget resolution allocate total spending among committees with jurisdiction over spending, and requires such allocations be included in the joint explanatory statement accompanying the conference report on the budget resolution.²⁶ Such 302(a) allocations serve as a procedural limit on the total spending under a specific committee's jurisdiction. This provision states that, in the event S.Con.Res. 33 is agreed to without the House and Senate engaging in a conference committee (and therefore issuing a joint explanatory statement), the chairs of the House and Senate Budget Committees would each be required to submit a statement for publication in the Congressional Record establishing 302(a) allocations.
A provision (Section 4102) relating to the budgetary treatment of administrative expenses for both the Social Security Administration and the United States Postal Service in the House and Senate.²⁷ This provision would require the 302(a) allocation for both the House and Senate Committees on Appropriations to include discretionary appropriations for such administrative expenses, and that such amounts be included for the purposes of enforcing such allocations.²⁸ The receipts and distributions of the Social Security trust funds, as well as spending for the Postal Service Fund, are typically considered "off-budget," meaning they are excluded from certain budgetary totals and enforcement procedures.
A provision (Section 4103) relating to the application and effect of adjustments and revisions to the budgetary levels in the budget resolution. This provision would establish that—in the House and Senate—any adjustments of budgetary levels made pursuant to the provisions in the budget resolution will (1) apply while the relevant measure is under consideration; (2) take effect upon the enactment of that measure; and (3) be published in the Congressional Record "as soon as practicable."²⁹
A provision (Section 4104) relating to adjustments to the budgetary levels in the budget resolution for changes in budgetary concepts and definitions.³⁰
A provision (Section 4105) relating to adjustments to the budgetary levels in the budget resolution for changes in the baseline resulting from the Congressional Budget Office's updates to its baseline for FY2026-FY2035.
A provision (Section 4106) that would establish that the provisions in Title IV of the budget resolution are adopted as an exercise of the rulemaking power of the House and Senate. This means that such provisions would be considered as part of the rules of each chamber (or to the chamber in which they specifically apply) and that such rules would supersede other rules to the extent they are inconsistent with such existing rules. It would also mean that the House and/or Senate may change the rules adopted in the budget resolution at any time in the same manner as any other rule of the House and/or Senate.
A provision (Section 4107) that would permanently extend three-fifths vote thresholds in the Senate (60 votes if no more than one vacancy) for waivers and appeals of certain budget points of order.³¹
A provision (Section 4108) that would establish an emergency designation in the House.³² This provision would effectively exempt discretionary appropriations designated in a measure as an emergency requirement from budget enforcement rules in the House. It would do so by establishing that the budgetary effects of such appropriations not count "for any purpose in the House of Representatives."

Footnotes

1.	Titles I-IX of the Congressional Budget and Impoundment Control Act of 1974, codified as amended at 2 U.S.C. §§601-688.
2.	For more on the budget resolution, see CRS Report R48284, The Congressional Budget Resolution: Frequently Asked Questions, by Tori Gorman.
3.	For more on the budget reconciliation process, see CRS Report R48444, The Reconciliation Process: Frequently Asked Questions, by Tori Gorman.
4.	Although the Budget Act states that the budget resolution should pertain to the upcoming fiscal year, Congress has on occasion adopted a budget resolution for a fiscal year already in progress. Doing so may increase the number of opportunities for Congress to trigger the reconciliation process over the course of a single calendar year. For example, in 2017, 2021, and 2025, Congress adopted a budget resolution for the fiscal year already in progress, which was used to trigger reconciliation, and subsequently, Congress adopted a budget resolution for the succeeding year, triggering a second round of reconciliation.
5.	The measure was referred to the Senate Budget Committee and automatically discharged from the committee pursuant to Section 300 of the Budget Act (2 U.S.C. §631), which establishes April 15 as the deadline for the Senate Budget Committee to report a budget resolution for the upcoming fiscal year. If the Senate Budget Committee has not reported a budget resolution by April 1, it is automatically discharged from the consideration of any budget resolution that has been previously referred to it, as well as any budget resolution that is subsequently introduced. For more, see CRS Insight IN11693, The Budget Resolution and the Senate's Automatic Discharge Process, by James V. Saturno and Megan S. Lynch.
6.	Senate roll call vote 87 (119^th Congress, 2^nd Session), https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00087.htm.
7.	The Senate agreed to S.Amdt. 5281 (Graham) by a vote of 98-0. Senate roll call vote 92 (119^th Congress, 2^nd Session), https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00092.htm. The amendment inserted a provision that would establish a deficit-neutral reserve fund for certain legislation relating to "the apprehension and deportation of adult illegal aliens convicted of rape, murder, or sexual abuse of a minor after illegally entering the United States."
8.	Amendments not agreed to include S.Amdt. 5378 (Paul), S.Amdt. 5235 (Merkley), S.Amdt. 5336 (Wyden), and S.Amdt. 5333 (Schiff). Section 305(b)(2) of the Budget Act (codified at 2 U.S.C. §636(b)(2)) establishes that "No amendment that is not germane to the provisions of such concurrent resolution [the budget resolution] shall be received." Amendments to S.Con.Res. 33 ruled out of order pursuant to this requirement include S.Amdt. 4799 (Schumer), S.Amdt. 4798 (Lujan), S.Amdt. 4897 (Ossoff), S.Amdt. 4884 (Hirono), S.Amdt. 4956 (Hickenlooper), S.Amdt. 5294 (Alsobrooks), S.Amdt. 5414 (Kennedy), S.Amdt. 4794 (Hawley), S.Amdt. 5001 (Markey), S.Amdt. 5159 (Sanders), and S.Amdt. 4855 (Padilla).
9.	Senate roll call vote 105 (119^th Congress, 2^nd Session), https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00105.htm.
10.	The budget year refers to the fiscal year for which the budget is being considered. The budget year for a given budget resolution may refer to the upcoming fiscal year (if the budget resolution is adopted prior to the start of the upcoming fiscal year on October 1) or the current fiscal year (if the budget resolution is adopted after the start of the current fiscal year on October 1).
11.	Although required to cover at least 5 total fiscal years, budget resolutions may cover longer periods. In current practice, it is typical for budget resolutions to cover 10 total fiscal years including the budget year and the 9 subsequent fiscal years.
12.	This means that if legislation that would violate certain levels contained in the budget resolution is being considered on the House or Senate floor, a Member may raise a point of order against the consideration of that legislation. Points of order can be raised against bills, resolutions, amendments, or conference reports. If such a point of order is raised against legislation for violating levels in the budget resolution, the presiding officer makes a ruling on the point of order based on estimates provided by the relevant budget committee. The process for waiving points of order varies by chamber. Generally, such points of order can be waived in the House by a simple majority of Members and in the Senate by three-fifths of all Senators. For more on points of order in the congressional budget process, see CRS Report R47413, Points of Order in the Congressional Budget Process, by James V. Saturno and Megan S. Lynch.
13.	For more on the stages of the reconciliation process, see CRS Report R44058, The Budget Reconciliation Process: Stages of Consideration, by Megan S. Lynch and James V. Saturno.
14.	For more on reconciliation directives, see CRS Report R41186, Reconciliation Directives: Components and Enforcement, by Megan S. Lynch.
15.	Reconciliation directives to increase the deficit allow for committees to develop and report legislation changing mandatory spending and/or revenues under their jurisdictions so long as the net deficit effect is consistent with the target specified in their instructions. Directives to increase the deficit are considered a maximum ("not more than")—sometimes referred to as a ceiling—meaning that the committees may report legislation increasing the deficit by less than the amount specified but not more.
16.	Section 2001 (House) and Section 2002 (Senate) of S.Con.Res. 33.
17.	Pursuant to Section 310(b)(2) of the Budget Act. In fulfilling this requirement, the Budget Committee will typically hold a business meeting before voting to report to the chamber. Although amendments to a reconciliation bill are not in order during Budget Committee markup, members of the committee may still communicate support for or opposition to the underlying legislation.
18.	In the House, if a committee has not responded to a reconciliation directive, Section 310(d)(5) of the Budget Act states that the House Rules Committee may make in order amendments to a reconciliation bill to satisfy reconciliation directives. In the Senate, if a committee has not responded to a reconciliation directive, it may still be possible to consider reconciliation legislation that would satisfy the committee's directive on the Senate floor. For example, legislation satisfying the reconciliation directive of a committee or committees that have not submitted recommended changes to the Senate Budget Committee may be proposed as a floor amendment. In addition, it would be in order for a Senator to offer a motion to recommit the bill to that committee with instructions that it report the measure back to the Senate forthwith with an amendment. Unlike amendments to the reconciliation bill, the motion to recommit would not have to be germane if it were made in this situation.
19.	For more on reserve funds, see CRS Report R47277, Reserve Funds in the Congressional Budget Process: Frequently Asked Questions, by Megan S. Lynch.
20.	Senators have sometimes expressed concern regarding reserve funds and whether their presence would result in legislative questions—which would otherwise have required a three-fifths threshold in the Senate—being agreed to with only a simple majority. Such a reserve fund provision, however, would have an impact only on whether a budgetary point of order could be made. It would not affect the Senate's other rules and procedural requirements (such as the cloture process) and the possibility that the measure would need three-fifths of the Senate to agree to end debate on a legislative question (such as final passage). A colloquy on this subject occurred on the Senate floor. Sens. Portman and Murray, "Budget Act Section 114(c)," Congressional Record, daily edition, vol. 160, part 2 (January 7, 2014), p. S67. For more information on the cloture process, see CRS Report 98-425, Invoking Cloture in the Senate, by Christopher M. Davis.
21.	Section 3001(a) would provide this authority in the House, and Section 3001(b) would provide this authority in the Senate. The reserve fund would give each Budget Committee chair the authority to adjust the "allocations of a committee or committees, aggregates, and other appropriate levels in this resolution" by the amounts necessary to accommodate the budgetary effects of the measure, "if the budgetary effects of the legislation comply with the reconciliation instructions" included in the budget resolution. The reserve fund would establish that the House and Senate Budget Committee chairs, respectively, have the authority to determine compliance with reconciliation instructions for the purposes of this reserve fund. The reserve fund would establish that it applies in each chamber to a reconciliation measure developed pursuant to the directives included in the budget resolution, as well as "one or more amendments to, a conference report on, or an amendment between the Houses in relation to" such a reconciliation measure.
22.	Section 3001(b)(1) would allow the chair of the Senate Budget Committee to adjust the Senate's pay-as-you-go (PAYGO) ledger to accommodate the reconciliation measure, thus effectively exempting it from the Senate's PAYGO rule. For more on this rule, see CRS Report RL31943, Budget Enforcement Procedures: The Senate Pay-As-You-Go (PAYGO) Rule, by Bill Heniff Jr. Section 3001(b)(3) would exempt the reconciliation measure from the Senate's short-term deficit point of order (Section 404 of S.Con.Res. 13 [111^th Congress], as amended by Section 3201(b)(2) of S.Con.Res. 11 [114^th Congress]) and the Senate's long-term deficit point of order (Section 3101 of S.Con.Res. 11 [114^th Congress]). For more on these points of order, see CRS Report R47413, Points of Order in the Congressional Budget Process, by James V. Saturno and Megan S. Lynch.
23.	The reserve fund would also apply to amendments or motions offered to, or conference reports submitted for, such a measure or measures. It would also establish that relevant amounts may be adjusted pursuant to this reserve fund "by the amounts provided in such legislation for those purposes, provided that such legislation would not increase the deficit over the period of the total of fiscal years 2026 through 2035."
24.	The reserve fund would also apply to amendments or motions offered to, or conference reports submitted for, such a measure or measures. It would also establish that relevant amounts may be adjusted pursuant to this reserve fund "by the amounts provided in such legislation for those purposes, provided that such legislation would not increase the deficit over the period of the total of fiscal years 2026 through 2035."
25.	According to the reserve fund, such measures "may include legislation funding U.S. Immigration and Customs Enforcement personnel to conduct apprehension, mandatory detention, and expedited deportation of adult illegal aliens who have been convicted of rape, murder, or sexual abuse of a minor after illegally entering the United States."
26.	For more on these allocations, see CRS Report R47388, Enforceable Spending Allocations in the Congressional Budget Process: 302(a) Allocations and 302(b) Suballocations, by Drew C. Aherne.
27.	Section 4102(a) would establish this requirement for the Senate, and Section 4102(b) would establish this requirement for the House.
28.	This provision would establish that such amounts be included in estimates of total new budget authority and total outlays provided by a measure for the purpose of enforcing Section 302(f) of the Budget Act (2 U.S.C. §633(f)). Section 302(f) of the Budget Act prohibits House and Senate consideration of appropriations legislation that would cause allocations made under Section 302 of the Budget Act to be exceeded. For more, see CRS Report R47413, Points of Order in the Congressional Budget Process, by James V. Saturno and Megan S. Lynch.
29.	Section 4103(c) would establish that the budgetary levels pursuant to this budget resolution be determined on the basis of estimates made by the chair of the Budget Committee in the applicable chamber. Section 4103(d) would exempt measures for which the chair of the House Budget Committee has made adjustments or revisions pursuant to the budget resolution from the House "cut-as-you-go" (CUTGO) point of order (clause 10 of House rule XXI). For more on this rule, see CRS Report R41510, House Rule XXI, Clause 10: The CUTGO Rule, by Bill Heniff Jr.
30.	This provision would provide the chairs of the House and Senate Budget Committees, respectively, the authority to adjust the budgetary levels in the budget resolution to accommodate any change in budgetary concepts and definitions. Section 4104(a) would provide this authority in the House, and Section 4104(b) would provide this authority in the Senate. The provision would establish that such adjustments be made in accordance with Section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985 (BBEDCA; 2 U.S.C. §901(b)).
31.	These points of order include Sections 301(i), 302(c), 302(f), 310(g), 311(a), 312(b), 312(c), 314(e), and 314(f) of the Budget Act and Sections 258(a)(4)(C), 258A(b)(3)(C)(i), 258B(f)(1), 258B(h)(1), 258B(h)(3), 258C(a)(5), and 258C(b)(1) of BBEDCA. For more on these points of order, see CRS Report R47413, Points of Order in the Congressional Budget Process, by James V. Saturno and Megan S. Lynch. Previously, the three-fifths threshold for waivers and appeals for these points of order were only temporary and expired September 30, 2025. Absent this provision, the vote threshold for waivers and appeals for these points of order would be a simple majority in the Senate.
32.	For more on emergency designations, see CRS Report R47594, Budget Enforcement Rules: Emergency Designations, by Drew C. Aherne. Section 4001(a) of S.Con.Res. 14 (117^th Congress)—the FY2022 budget resolution—establishes a similar designation in the Senate.