The congressional budget resolution is an agreement between the House and Senate on a budget plan for the upcoming fiscal year and at least the following four fiscal years. As a concurrent resolution, it is not presented to the President for his signature and thus does not become law. The budget resolution, however, provides Congress a framework for subsequent legislative action on budget matters during each congressional session. The budget resolution may include reconciliation directives, instructing one or more committees to recommend legislative changes to meet the direct spending and revenue levels included in the budget resolution. This book examines the historical background of congressional budget resolutions and the reconciliation process, as well as spending, legislation, revisions and adjustments.