A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2027 and setting forth the appropriate budgetary levels for fiscal years 2028 through 2036.

This concurrent resolution establishes the congressional budget for the federal government for FY2027, sets forth budgetary levels for FY2028-FY2036, and provides reconciliation instructions for legislation that increases the deficit. 
The resolution recommends levels and amounts for FY2027-FY2036 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 U.S. Postal Service (USPS) discretionary administrative expenses for the purpose of budget enforcement in the Senate. 
The resolution includes reconciliation instructions that direct several congressional committees to submit recommendations for legislation that will increase the deficit over FY2027-FY2036 by not more than specified amounts. Each committee must submit the recommendations to the House or Senate Budget Committee by September 11, 2026. 
(Under current law, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.)
In addition, the resolution establishes a reserve fund that allows certain adjustments to committee allocations and other budgetary levels to accommodate reconciliation legislation.          
Finally, the resolution sets forth budget enforcement procedures that address issues such as
- adjustments to committee allocations and other budgetary levels;
- the budgetary treatment of discretionary administrative expenses for the Social Security Administration and the USPS;
- emergency spending requirements in the House; and
- additional adjustments in the House for disaster relief, wildfire suppression, health care fraud and abuse control, continuing disability reviews and redeterminations, and reemployment services and eligibility assessments.