[House Report 119-754]
[From the U.S. Government Publishing Office]


119th Congress    }                                     {    Report
                        HOUSE OF REPRESENTATIVES
 2d Session       }                                     {    119-754

======================================================================


                         CONCURRENT RESOLUTION

                            ON THE BUDGET--

                            FISCAL YEAR 2027

                               __________


                              R E P O R T

                                 OF THE

                        COMMITTEE ON THE BUDGET

                        HOUSE OF REPRESENTATIVES

                              to accompany

                            H. Con. Res. 113

 ESTABLISHING THE BUDGET FOR THE UNITED STATES GOVERN-MENT FOR FISCAL 
  YEAR 2027 AND SETTING FORTH APPROPRIATE BUDGETARY LEVELS FOR FISCAL 
                        YEARS 2028 THROUGH 2036

                             together with

                             MINORITY VIEWS



                [GRAPHIC NOT AVAILABLE IN TIFF FORMAT]




 July 18, 2026.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed


                               ______
                                 

                 U.S. GOVERNMENT PUBLISHING OFFICE

69-009                    WASHINGTON : 2026








                        COMMITTEE ON THE BUDGET

                  JODEY C. ARRINGTON, Texas, Chairman

RALPH NORMAN, South Carolina         BRENDAN F. BOYLE, Pennsylvania,
TOM McCLINTOCK, California             Ranking Member
GLENN GROTHMAN, Wisconsin            LLOYD DOGGETT, Texas
LLOYD SMUCKER, Pennsylvania          ROBERT C. ``BOBBY'' SCOTT, 
  Vice Chairman                          Virginia
EARL L. ``BUDDY'' CARTER, Georgia    SCOTT H. PETERS, California
BEN CLINE, Virginia                  JIMMY PANETTA, California
JACK BERGMAN, Michigan               BONNIE WATSON COLEMAN, New Jersey
CHIP ROY, Texas                      STACEY E. PLASKETT, Virgin Islands
MARLIN A. STUTZMAN, Indiana          VERONICA ESCOBAR, Texas
BLAKE D. MOORE, Utah                 ILHAN OMAR, Minnesota
RON ESTES, Kansas                    BECCA BALINT, Vermont
JOSH BRECHEEN, Oklahoma              MARCY KAPTUR, Ohio
JAY OBERNOLTE, California            PRAMILA JAYAPAL, Washington
MIKE CAREY, Ohio                     JUDY CHU, California
CHUCK EDWARDS, North Carolina        PAUL TONKO, New York
ANDREW S. CLYDE, Georgia             MORGAN McGARVEY, Kentucky
ERIN HOUCHIN, Indiana                GABE AMO, Rhode Island
ADDISON P. McDOWELL, North Carolina
BRANDON GILL, Texas
TIM MOORE, North Carolina

                           PROFESSIONAL STAFF

                     Katie Vincentz, Staff Director
                  Greg Waring, Minority Staff Director









                            C O N T E N T S

                                                                   Page
Introduction.....................................................     3
Summary Tables
    Table 1. Fiscal Year 2027 Budget Resolution Total Spending 
      and Revenue................................................     4
    Table 2. Fiscal Year 2027 Budget Resolution Discretionary 
      Spending...................................................     7
    Table 3. Fiscal Year 2027 Budget Resolution Mandatory 
      Spending...................................................     9
The Economy and Economic Assumptions.............................    11
    Table 4. Economic Projections: Administration, CBO, and 
      Private Forecasters........................................    14
    Table 5. Economic Assumptions of the Fiscal Year 2027 Budget 
      Resolution.................................................    15
Macroeconomic Feedback Effects of Pro-Growth Policies............    17
Function-By-Function Presentation................................    19
    Function 050: National Defense...............................    19
    Function 150: International Affairs..........................    21
    Function 250: General Science, Space, and Technology.........    23
    Function 270: Energy.........................................    25
    Function 300: Natural Resources and Environment..............    27
    Function 350: Agriculture....................................    29
    Function 370: Commerce and Housing Credit....................    31
    Function 400: Transportation.................................    33
    Function 450: Community and Regional Development.............    35
    Function 500: Education, Training, Employment, and Social 
      Services...................................................    37
    Function 550: Medicaid and Other Health......................    39
    Function 570: Medicare.......................................    41
    Function 600: Income Security................................    43
    Function 650: Social Security................................    45
    Function 700: Veterans Benefits and Services.................    47
    Function 750: Administration of Justice......................    49
    Function 800: General Government.............................    51
    Function 900: Net Interest...................................    53
    Function 920: Allowances.....................................    55
    Function 930: Government-Wide Savings........................    57
    Function 950: Undistributed Offsetting Receipts..............    59
Revenue..........................................................    61
    Table 6. Tax Expenditure Estimates by Budget Function, Fiscal 
      Years 2025-2029............................................    63
    Table 7. Summary of Fiscal Year 2027 Budget Resolution.......    74
Section-by-Section Description...................................    75
Reconciliation...................................................    81
The Congressional Budget Process.................................    83
    Table 8. Allocation of Spending Authority to House Committee 
      on Appropriations..........................................    85
    Table 9. Resolution by Authorizing Committee (On-budget 
      Amounts)...................................................    86
Enforcing Budgetary Levels.......................................    89
Votes of the Committee...........................................    93
Other Matters Under the Rules of the House of Representatives....   113
Minority Views...................................................   115
The Concurrent Resolution on the Budget for Fiscal Year 2027 
  (Legislative Text).............................................   117







119th Congress    }                                     {    Report
                        HOUSE OF REPRESENTATIVES
 2d Session       }                                     {    119-754

======================================================================



 
                   CONCURRENT RESOLUTION ON THE BUDGET--
                            FISCAL YEAR 2027

ESTABLISHING THE CONGRESSIONAL BUDGET FOR THE UNITED STATES GOVERNMENT 
FOR FISCAL YEAR 2027 AND SETTING FORTH APPROPRIATE BUDGETARY LEVELS FOR 
                     FISCAL YEARS 2028 THROUGH 2036

                                _______
                                

 July 18, 2026.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

           Mr. Arrington, from the Committee on the Budget, 
                        submitted the following

                              R E P O R T

                             together with

                             MINORITY VIEWS

                    [To accompany H. Con. Res. 113]










                              INTRODUCTION

                               ----------                              


    Our nation faces an unprecedented level of threats from 
foreign adversaries that aim to bring an end to our global 
leadership by taking American lives and putting our allies 
under a constant state of assault. Our military and defense 
industry are sparing no expense at protecting American military 
and civilians lives across the world. But they cannot do so 
without an arsenal of democracy--defensive weaponry that gives 
American armed forces a decisive edge in finishing fights with 
those who, if given the opportunity, would strike at our 
heartland. American military innovation is twofold--it is both 
planning to end wars in the future with modernized equipment 
and finishing the fights of today with what is available. The 
fights of today urgently require expedient replenishing of 
frontline, battle-proven American weaponry.
    While our military is working tirelessly to defend us, our 
nation's farmers are working tirelessly to feed us. American 
farms have suffered needlessly under four years of economic 
hardship overseen by the previous Presidential administration. 
Our primary food growers and suppliers have seen their input 
costs rise to unprecedented levels. This drastic cost increase, 
faced with competition in the global marketplace from foreign 
producers who do not adhere to the same quality or 
environmental protections American farmers embrace, have pushed 
many to the brink. Without immediate aid to see them through 
the lingering effects of economic crisis, many American farms 
will fail. This reality is more than a threat to food supply 
and prices, it is a direct threat to our national security. 
Without a strong domestic food supply, America will be forced 
to rely on adversarial nations to provide food. Adversaries who 
will not hesitate to hold the basic human need for sustenance 
against us at every turn.
    Just as Americans deserve confidence in a robust food 
supply, we deserve confidence in fair elections. Electoral 
integrity is not a partisan issue--over 83% of Americans 
support basic measures such as identification requirements at 
polling booths. But partisan obstruction has prevented these 
basic protections for one of the most important civic duties in 
America from being put into place. Without the promise of fair 
elections, public trust in government and civic institutions 
will continue to erode, threatening the very foundations our 
Republic is built on. Safeguarding our elections cannot 
continue to be pushed to the wayside by continued partisan 
debate or obstruction--America must continue to be the world's 
leading example of a prosperous democracy.

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                  THE ECONOMY AND ECONOMIC ASSUMPTIONS

                              ----------                              


                       President Trump's Economy

    During President Biden's time in office, Democrats pursued 
a radical agenda and vast expansion of the Federal Government. 
Under the guise of COVID relief, Democrats' unbridled spending 
and President Biden's failed economic policies lit the fuse on 
an inflationary firestorm that resulted in soaring interest 
rates, a fragile economy, and a nation on the precipice of an 
irreparable debt crisis. All told, Biden's policies resulted in 
a cost-of-living crisis as prices skyrocketed by over 20 
percent and real weekly earnings declined by 3.9 percent, the 
equivalent of nearly $3,000 in lost annual income per worker in 
current dollars.
    President Trump was elected to rectify this catastrophe. 
Alongside Congressional Republicans, President Trump extended 
and enhanced the critical tax cuts he passed in his first term. 
The One Big Beautiful Bill (OBBB) (Public Law 119-21) prevented 
a 22 percent tax hike on hardworking families, saving the 
average American family $1,700. The President's America-first 
trade agenda has reduced foreign barriers on American-made 
goods, ensuring American exports are fairly treated. With 
inflation holding well below the President Biden levels, the 
Federal Reserve has been able to lower interest rates--
alleviating strained borrowers suffering under President 
Biden's elevated rates.
    Americans can afford more under President Trump. Real 
weekly earnings increased 1.8 percent (nearly $1,200 annually 
in current dollars) over President Trump's first year in 
office, compared to the 3.9 percent decline over President 
Biden's term. Annual CPI inflation has averaged 2.9 percent 
under President Trump, compared to the 5.0 percent average 
across President Biden's term.
    Affordability has been improved with both immediate relief 
and lasting, structural improvements. The average 2026 tax 
refund of almost $3,300 is 11 percent larger compared to last 
year. Nearly half of all tax returns have claimed at least one 
of President Trump's new tax cuts. Lasting improvements to 
affordability will continue as the OBBB and other pro-growth 
policies from the Trump Administration (deregulation, energy 
production) combine to grow working families' incomes. This 
combination resulted in real household incomes growing by over 
$6,400 in the two years following the passage of President 
Trump's 2017 tax cuts, the Tax Cuts and Jobs Act--true 
improvement in affordability.
    The labor market has shown substantial momentum in 2026, 
with four of the six months of data posting payroll gains at 
least double the expected number. The unemployment rate remains 
near historic lows at 4.2 percent. Over 80 percent of the prime 
age (25-54) population is employed, near the historic highs 
achieved in the late 1990s. Further, President Trump is 
prioritizing American workers and streamlining the bureaucracy. 
Federal government employment has declined by 324,000 under 
President Trump. Combined government (federal, state, local) 
jobs have comprised just 4 percent of all job creation in 2026, 
compared to 30 percent in 2024, Biden's final year.
    Business investment is surging under President Trump as 
pro-growth tax policies combine with the buildout of AI 
infrastructure. After averaging under 1 percent across 2024, 
annualized growth in real nonresidential fixed investment 
surged in 2025, averaging 5.6 percent across the four quarters. 
In Q1 2026 this metric reached 11 percent, the highest in 
almost three years and higher than 84 percent of all quarters 
since 2000.

                          The Economic Outlook

    The most recent President's budget, published in April 
2026, expects real gross domestic product (GDP) to grow at an 
average of 3.0 percent over the 2027-2036 period, compared to 
expected growth of 1.8 and 1.9 percent by the Congressional 
Budget Office (CBO) and Blue Chip, respectively, over the same 
period.
    Expectations for inflation are roughly identical across 
forecasters. The President's budget projects an average annual 
increase of 2.2 percent in the Consumer Price Index over 2027-
2036, compared to the 2.3 percent forecast from both CBO and 
Blue Chip. Projected short-term interest rates are also 
similar, with CBO projecting average 3-month yields of 3.2 
percent while the Trump Administration and Blue Chip project 
3.1 percent over the next decade. Long-term rate projections 
differ more substantially. The President's budget estimates the 
yield on the ten-year Treasury will average 3.4 percent over 
2027-2036, compared to 4.3 and 4.0 percent by CBO and Blue 
Chip, respectively.
    Forecasters also differ on unemployment rate projections. 
On average, CBO projects an unemployment rate of 4.3 percent 
over the decade compared to projections from the Administration 
and Blue Chip of 3.7 and 4.2 percent, respectively.

             Economic Assumptions of the Budget Resolution

    Economic growth is essential to reining in our deficits and 
reducing our nation's indebtedness. Growth generates more 
revenue for our country, reduces spending by lifting American 
families out of poverty and off government dependence, and 
allows people to keep more of their hard-earned money.
    CBO's projection of 1.8 percent real GDP growth would be 
the slowest sustained economic growth in our nation's history. 
As pro-growth tax policies from the 2025 reconciliation law and 
the Trump Administration's deregulation combine with AI-driven 
productivity gains and reduced government spending, we can 
achieve substantially faster growth. The Committee on the 
Budget estimates that economic growth will average 2.6 percent 
over ten years--generating a considerable $2.6 trillion in 
deficit reduction. This is compared to the historical 
performance of the U.S. economy, which has averaged 3.1 percent 
growth since World War II.

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                     MACROECONOMIC FEEDBACK EFFECTS
                         OF PRO-GROWTH POLICIES

                              ----------                              


    Economic growth is one of the major determinants of revenue 
and spending levels--and therefore the size of budget 
deficits--over a given period. For instance, a higher rate of 
gross domestic product (GDP) growth can lead to lower projected 
spending if it translates into reduced burdens on government 
safety net programs. It can also generate higher revenue due to 
increases in taxable incomes. Naturally, such a pattern would 
cause a reduction in Federal deficits and debt relative to 
current law projections. Conversely, lower rates of growth can 
cause the opposite outcomes: higher rates of spending increases 
and slower revenue growth.
    Federal policies themselves can affect the economy's 
potential to grow, generating positive feedback into budgetary 
outcomes. Consequently, fiscally responsible policies that 
improve the economy's long-term growth prospects can help 
reduce the size of budget deficits over a given period.
    The Committee on the Budget estimates that economic growth 
can average 2.6 percent over the budget window, generating $2.6 
trillion in deficit reduction.

                   FUNCTION-BY-FUNCTION PRESENTATION

                              ----------                              


                     FUNCTION 050: NATIONAL DEFENSE

                              ----------                              


                            Function Summary

    The National Defense budget function includes funds to 
compensate, train, maintain, and equip the military forces of 
the United States. The majority of National Defense programs 
are discretionary and funded through the annual appropriations 
process. These programs include all military activities of the 
Department of War (DOW); activities of the Department of Energy 
(DOE), including the National Nuclear Security Administration, 
environmental clean-up of weapons production, and research 
sites; and other defense-related activities (primarily in 
connection with counterterrorism). Mandatory spending primarily 
funds benefits for military retirees within the National 
Defense budget function.
    The committees of jurisdiction--the Committee on Armed 
Services and Appropriations Subcommittee on Defense--should 
continue effective oversight of DOW to ensure resources are 
used efficiently to achieve desired results. The Committee on 
the Budget's authority applies solely to the budgetary 
parameters for each committee of jurisdiction.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $955.1 billion in budget 
authority and $978.9 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending in fiscal year 2027 is 
$920.7 billion in budget authority and $901.1 billion in 
outlays. Mandatory spending in fiscal year 2027 is $34.4 
billion in budget authority and $77.8 billion in outlays. The 
10-year totals for budget authority and outlays are $10.7 
trillion and $10.5 trillion, respectively.

                  FUNCTION 150: INTERNATIONAL AFFAIRS

                              ----------                              


                            Function Summary

    The International Affairs budget function includes the 
Federal Government's spending for the following programs: 
international development, food security, and humanitarian 
assistance; international security assistance; the conduct of 
foreign affairs; foreign information and exchange activities; 
and international financial programs. The primary agencies 
responsible for executing these programs are the Departments of 
Agriculture, State, and the Treasury. The Department of State's 
basic operations and foreign aid account for the majority of 
discretionary spending within the International Affairs budget 
function.
    The committees of jurisdiction--the Committee on Foreign 
Affairs and Appropriations Subcommittee on National Security, 
Department of State, and Related Programs--should continue 
effective oversight of the Department of State and related 
foreign operations to ensure resources are used efficiently to 
achieve desired results. The Committee on the Budget's 
authority applies solely to the budgetary parameters for each 
committee of jurisdiction.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $60.3 billion in budget 
authority and $50.2 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending in fiscal year 2027 totals 
$63.3 billion in budget authority and $60.2 billion in outlays. 
Mandatory spending in this function--totaling -$2.9 billion in 
budget authority and -$10.0 billion in outlays for fiscal year 
2027--includes loan guarantee programs, payments to the Foreign 
Service Retirement and Disability Fund, and foreign-military 
sales programs. The negative figures reflect receipts from 
foreign-military sales and financing programs. The 10-year 
totals for budget authority and outlays are $691.9 billion and 
$631.1 billion, respectively.

          FUNCTION 250: GENERAL SCIENCE, SPACE, AND TECHNOLOGY

                              ----------                              


                            Function Summary

    The largest component of Function 250--comprising about 
half of its total spending--is the space-flight, research, and 
supporting activities of the National Aeronautics and Space 
Administration (NASA). Function 250 also contains general 
science funding, including the budgets for the National Science 
Foundation (NSF) and the Department of Energy's (DOE) Office of 
Science.
    The principal authorizing committee in this function is the 
Committee on Science, Space, and Technology. Funding is 
provided by the Committee on Appropriations Subcommittee on 
Commerce, Justice, Science, and Related Agencies.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $42.4 billion in budget 
authority and $44.6 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending totals $42.2 billion in 
budget authority and $41.8 billion in outlays, and mandatory 
spending totals $231 million in budget authority and $2.8 
billion in outlays. The 10-year totals for budget authority and 
outlays are $467.9 billion and $463.3 billion, respectively.

                          FUNCTION 270: ENERGY

                              ----------                              


                            Function Summary

    Discretionary spending in this function includes some of 
the civilian energy and environmental programs of the 
Department of Energy (DOE). It also includes funding for the 
operations of the Nuclear Regulatory Commission. A large 
majority of the DOE discretionary budget is allocated to 
applied research and development (R&D), commercialization, and 
deployment of energy technologies in renewable energy, energy 
efficiency, fossil energy, nuclear energy, and electricity 
delivery and energy reliability. Mandatory spending in this 
function includes the remaining civilian energy and 
environmental programs of the DOE. It also includes the Rural 
Utilities Service of the Department of Agriculture, the 
Tennessee Valley Authority, and the Federal Energy Regulatory 
Commission.
    Authorizing committees of jurisdiction for Function 270 
include the Committee on Energy and Commerce and the Committee 
on Science, Space, and Technology. Funding is provided 
primarily by the Committee on Appropriations Subcommittee on 
Energy and Water Development and Related Agencies, and 
Subcommittee on Interior, Environment, and Related Agencies.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $22.0 billion in budget 
authority and $26.6 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending in fiscal year 2027 totals 
$18.2 billion in budget authority and $17.1 billion in outlays. 
Mandatory spending in fiscal year 2027 totals $3.8 billion in 
budget authority and $9.5 billion in outlays. The 10-year 
totals for budget authority and outlays are $197.8 billion and 
$212.7 billion, respectively.

            FUNCTION 300: NATURAL RESOURCES AND ENVIRONMENT

                              ----------                              


                            Function Summary

    The discretionary programs in Function 300 conserve and 
manage air, water, and other natural resources as well as the 
environment. The activities in this function include 
maintaining infrastructure, dams, coastland, and waterways; 
sustaining fish, birds, and other wildlife; managing national 
parks, forests, and other Federal lands; and providing daily 
weather forecasts. The major mandatory spending programs in 
this function are conservation programs authorized in the Farm 
Bill, outlays from programs supported by excise taxes, and 
Superfund activities. The departments and agencies under this 
function are the Department of the Interior (DOI), the 
Environmental Protection Agency (EPA), the Army Corps of 
Engineers, conservation and land management activities within 
the Department of Agriculture, including the Forest Service, 
and the water resources and conservation activities of the 
National Oceanic and Atmospheric Administration (NOAA). Notable 
agencies within the DOI include the Bureau of Land Management, 
the National Park Service, the Bureau of Indian Affairs, the 
U.S. Fish and Wildlife Service, and the Bureau of Reclamation.
    The Committee on Natural Resources is the primary 
authorizing committee in this function. Funding is provided 
primarily by the Committee on Appropriations Subcommittee on 
Energy and Water Development and Related Agencies, and 
Subcommittee on Interior, Environment, and Related Agencies.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $67.8 billion in budget 
authority and $77.5 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending in fiscal year 2027 totals 
$65.6 billion in budget authority and $69.2 billion in outlays. 
Mandatory spending in fiscal year 2027 totals $2.2 billion in 
budget authority and $8.2 billion in outlays. The 10-year 
totals for budget authority and outlays are $729.2 billion and 
$761.1 billion, respectively.

                       FUNCTION 350: AGRICULTURE

                              ----------                              


                            Function Summary

    Discretionary funding in Function 350 supports agricultural 
research, education, and economics; marketing and information 
services; and animal and plant health inspection services. 
Function 350 is the primary source of funding for the U.S. 
Department of Agriculture (USDA), which includes the Farm 
Service Agency, the Foreign Agricultural Service, the Risk 
Management Agency, and other related programs and activities.
    The Committee on Agriculture has complete authority to 
determine mandatory spending policies under its jurisdiction 
and nothing in this report is intended to predetermine those 
specific choices.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $41.8 billion in budget 
authority and $50.2 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending in fiscal year 2027 totals 
$7.6 billion in budget authority and $9.1 billion in outlays. 
Mandatory spending in fiscal year 2027 totals $34.3 billion in 
budget authority and $41.1 billion in outlays. The 10-year 
totals for budget authority and outlays are $408 billion and 
$416.3 billion, respectively.

               FUNCTION 370: COMMERCE AND HOUSING CREDIT

                              ----------                              


                            Function Summary

    Function 370 consists of programs that support commercial 
activities, including housing credit, deposit insurance, 
financial services, and the advancement of commerce. Specific 
departments and agencies that are funded within Function 370 
include the U.S. Department of Commerce, the Federal Housing 
Administration (FHA), some activities and programs of the 
Department of Housing and Urban Development, the U.S. Patent 
and Trademark Office, the Securities and Exchange Commission 
(SEC), and the Consumer Financial Protection Bureau (CFPB). 
Function 370 also includes an off-budget category, which is 
comprised of the U.S. Postal Service (USPS). The largest 
discretionary spending programs in Function 370 are the FHA's 
mortgage insurance program, securitization of Government 
National Mortgage Association loans, the Census Bureau, and the 
National Institute of Standards and Technology. The major 
mandatory spending programs in this function are deposit 
insurance, the USPS, the Universal Service Fund, and the CFPB.
    The authorizing committees of jurisdiction for Function 370 
programs include the Committee on Financial Services, Committee 
on Small Business, Committee on Energy and Commerce, and the 
Committee on Oversight and Government Reform. Funding is 
provided primarily by the Committee on Appropriations 
Subcommittee on Commerce, Justice, Science, and Related 
Agencies and Subcommittee on Financial Services and General 
Government.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for $25.6 
billion in budget authority and $1.6 billion in outlays. Of 
that total, discretionary spending totals -$2.2 billion in 
budget authority and $346 million in outlays, and mandatory 
spending totals $27.8 billion in budget authority and $1.3 
billion in outlays. The 10-year totals for budget authority and 
outlays are $185.9 billion and -$74.6 billion, respectively.

                      FUNCTION 400: TRANSPORTATION

                              ----------                              


                            Function Summary

    Function 400 is comprised of the Nation's land, air, water, 
and other transportation funding, consisting of both 
discretionary and mandatory spending programs. The budget 
resolution proposes initiatives to provide the country with a 
more competent, well-rounded, and innovative transportation 
system that strengthens efficiency and bolsters development at 
the state and local levels. The departments and agencies under 
this function include: the Department of Transportation, the 
Federal Aviation Administration, the Federal Highway 
Administration, and the highway, motor-carrier safety, and rail 
components of the Federal Transit Administration, among others.
    The primary authorizing committee for Function 400 is the 
Committee on Transportation and Infrastructure. Funding is 
provided by the Committee on Appropriations Subcommittee on 
Transportation, Housing and Urban Development, and Related 
Agencies.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $166.5 billion in budget 
authority and $163.4 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending in fiscal year 2027 totals 
$84.6 billion in budget authority and $161.6 billion in 
outlays. Mandatory spending in fiscal year 2027 totals $82.0 
billion in budget authority and $1.8 billion in outlays. The 
10-year totals for budget authority and outlays are $1.77 
trillion and $1.79 trillion, respectively.

            FUNCTION 450: COMMUNITY AND REGIONAL DEVELOPMENT

                              ----------                              


                            Function Summary

    Function 450 includes programs to improve community 
economic conditions and promote rural development. Programs in 
this function also assist in natural disaster response and 
preparation.
    The authorizing committees of jurisdiction for Function 450 
are the Committee on Agriculture, the Committee on 
Transportation and Infrastructure, the Committee on Financial 
Services, and the Committee on Energy and Commerce. Funding is 
provided by the Appropriations Subcommittee on Homeland 
Security, Subcommittee on Energy and Water Development and 
Related Agencies, and the Subcommittee on Transportation, 
Housing and Urban Development, and Related Agencies.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $41.2 billion in budget 
authority and $66.1 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending totals $40.4 billion in 
budget authority and $59.3 billion in outlays, and mandatory 
spending totals $757 million in budget authority and $6.9 
billion in outlays. The 10-year totals for budget authority and 
outlays are $450.9 billion and $503.1 billion, respectively.

   FUNCTION 500: EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL SERVICES

                              ----------                              


                            Function Summary

    Function 500 consists of programs that receive both 
mandatory and discretionary funds, and the activities funded 
within it fund developmental services to low-income children, 
help fund programs for disadvantaged and other elementary- and 
secondary-school students, make grants and loans to post-
secondary students, and fund job training and employment 
services for people of all ages. The principal agencies that 
administer these programs are the U.S. Department of Education 
and the U.S. Department of Labor.
    The principal authorizing committee for Function 500 is the 
Committee on Education and Workforce. Funding is provided by 
the Committee on Appropriations Subcommittee on Labor, Health 
and Human Services, Education, and Related Agencies.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for $136.3 
billion in budget authority and $139.6 billion in outlays. Of 
that total, discretionary spending totals $113.7 billion in 
budget authority and $108.9 billion in outlays, and mandatory 
spending totals $22.6 billion in budget authority and $30.6 
billion in outlays. The 10-year totals for budget authority and 
outlays are $1.49 trillion and $1.46 trillion, respectively.

                FUNCTION 550: MEDICAID AND OTHER HEALTH

                              ----------                              


                            Function Summary

    Function 550 includes all discretionary health programs, 
the health insurance marketplace, and Medicaid. This function 
is broken into three subfunctions: health care services, health 
research and training, and consumer and occupational health and 
safety.
    Health care services comprise the vast majority of Function 
550 spending. This covers most direct health care service 
programs run by the Federal Government, with the exception of 
Medicare and veterans' health care. The primary component of 
Function 550 in terms of spending levels is Medicaid, but this 
function also includes the State Children's Health Insurance 
Program, federal employees' health benefits, spending related 
to the Patient Protection and Affordable Care Act, most 
programs run by the Centers for Disease Control and Prevention 
(CDC), the Indian Health Service, and others. Most of this 
spending is mandatory in nature.
    Health research and training includes activities such as 
National Institutes of Health research and some CDC activities. 
Consumer and occupational health and safety includes funding 
for the Food and Drug Administration, the Occupational Safety 
and Health Administration, the Consumer Product Safety 
Commission, and others. Most spending for health research and 
training and consumer and occupational health and safety is 
discretionary in nature.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for $1.0 
trillion in budget authority and $991.3 billion in outlays. Of 
that total, discretionary spending totals $92.2 billion in 
budget authority and $94.4 billion in outlays, and mandatory 
spending totals $920.3 billion in budget authority and $896.9 
billion in outlays. The 10-year totals for budget authority and 
outlays are $11.4 trillion and $11.3 trillion, respectively.

                         FUNCTION 570: MEDICARE

                              ----------                              


                            Function Summary

    Function 570 solely consists of the Medicare health 
insurance program. Medicare provides comprehensive health care 
coverage for over 65 million individuals who are age 65 or 
older, who have a disability that prevents them from working, 
or who have end-stage renal disease. Medicare's budget is 
almost entirely mandatory spending, which consists of payments 
to health care service providers and private insurers. 
Medicare's discretionary budget funds the administration of the 
Medicare program through the Centers for Medicare and Medicaid 
Services and other agencies.
    Medicare program spending appears in Function 570 of the 
budget. The function reflects the Medicare Part A Hospital 
Insurance Program, Part B Supplementary Medical Insurance 
Program, Part C Medicare Advantage Program, and Part D 
Prescription Drug Benefit, as well as premiums paid by 
qualified aged and disabled beneficiaries. The various parts of 
the program are financed in different ways.
    Part A benefits are financed primarily by a payroll tax, 
the revenues from which are credited to the Hospital Insurance 
Trust Fund. For Part B, premiums paid by beneficiaries cover 
about one quarter of outlays, and the Treasury General Fund 
covers the rest. Payments to private insurance plans under Part 
C are financed by a share of funds from Parts A and B.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for $1.1 
trillion in budget authority and $1.1 trillion in outlays. Of 
that total, discretionary spending totals $8.9 billion in 
budget authority and $8.7 billion in outlays, and mandatory 
spending totals $1.1 trillion in budget authority and $1.1 
trillion in outlays. The 10-year totals for budget authority 
and outlays are $15.3 trillion and $15.3 trillion, 
respectively.

                     FUNCTION 600: INCOME SECURITY

                              ----------                              


                            Function Summary

    Function 600 encompasses a variety of programs aimed at 
providing support across different aspects of income security. 
These programs are organized into six primary categories: 
general retirement and disability insurance, Federal employee 
retirement and disability (including military retirement), 
unemployment compensation, housing assistance, nutrition 
assistance, and an assortment of other income security 
programs. These programs cover a wide range of services and 
benefits designed to address various needs related to 
retirement, housing, nutrition, and financial stability.
    Discretionary programs within this function include housing 
assistance programs such as tenant-based and project-based 
rental assistance, the Low-Income Home Energy Assistance 
Program, and the Special Supplemental Nutrition Program for 
Women, Infants, and Children.
    Mandatory programs in Function 600 include the Supplemental 
Nutrition Assistance Program (SNAP), refundable tax credits, 
child nutrition programs, Temporary Assistance for Needy 
Families (TANF), Supplemental Security Income, Federal civilian 
and military retirement benefits, and Unemployment 
Compensation. Spending levels for these programs are determined 
by eligibility criteria and formulas set in law.
    Mandatory spending includes a range of programs offering 
financial assistance, nutritional support, and retirement 
benefits. This includes SNAP, which provides nutrition 
assistance, and TANF, which offers temporary financial help and 
services aimed at employment. Federal retirement programs cover 
civilian and military personnel, providing retirement and 
disability benefits.
    Tax expenditures related to Function 600 include benefits 
such as the exclusion of pension contributions and earnings and 
the Earned Income Tax Credit and Child Tax Credit, which are 
designed to support income security through the tax code. These 
expenditures are an integral part of the fiscal landscape 
within this function.
    The main authorizing committees responsible for funding 
programs under Function 600 are the Committee on Ways and 
Means, the Committee on Agriculture, the Committee on Oversight 
and Government Reform, and the Committee on Education and 
Workforce. Discretionary funding is provided by the Committee 
on Appropriations across multiple subcommittees.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for $721.1 
billion in budget authority and $715.2 billion in outlays. Of 
that total, discretionary spending totals $113.1 billion in 
budget authority and $114.0 billion in outlays, and mandatory 
spending totals $608.0 billion in budget authority and $601.2 
billion in outlays. The 10-year totals for budget authority and 
outlays are $7.8 trillion and $7.7 trillion, respectively.

                     FUNCTION 650: SOCIAL SECURITY

                              ----------                              


                            Function Summary

    Function 650 consists of the Social Security program, 
including Old-Age and Survivors Insurance (OASI) benefits and 
Disability Insurance (DI) benefits. Social Security is the 
largest program in terms of dollars in the Federal Government's 
budget and is almost entirely mandatory spending.
    DI provides income support for more than eight million 
persons with disabilities and their families who have not yet 
reached retirement age.\1\ Similar to OASI, DI is funded 
primarily through payroll tax revenues.
---------------------------------------------------------------------------
    \1\Social Security Administration, ``Monthly Statistical Snapshot, 
May 2026,'' June 2026, https://www.ssa.gov/policy/docs/quickfacts/
stat_snapshot/2026-05.pdf.
---------------------------------------------------------------------------
    OASI provides retirement benefits to more than 63 million 
older Americans or their surviving spouses and children.\2\ 
Benefits for current recipients are funded primarily through 
payroll taxes paid by current workers, and the size of the 
benefit is based on the beneficiary's earning history. The 
Congressional Budget Office projects the OASI Trust Fund will 
be insolvent in 2032.\3\ The Social Security Trustees project 
the OASI Trust Fund will be depleted in 2032, at which time the 
Fund will only be able to cover 78 percent of its scheduled 
benefits.\4\
---------------------------------------------------------------------------
    \2\Ibid.
    \3\Congressional Budget Office, ``Social Security Trust Funds--
Baseline Projections,'' February 2026, https://www.cbo.gov/system/
files/2026-02/51309-2026-02-trustfund.pdf.
    \4\The Board Of Trustees, Federal Old-Age And Survivors Insurance 
and Federal Disability Insurance Trust Funds, ``The 2026 Annual Report 
of the Board of Trustees of the Federal Old-Age And Survivors Insurance 
and Federal Disability Insurance Trust Funds,'' June 9, 2026, https://
www.ssa.gov/oact/TR/2026/tr2026.pdf.
---------------------------------------------------------------------------
    The authorizing committee of jurisdiction for Function 650 
is the Committee on Ways and Means. Discretionary funding is 
provided by the Committee on Appropriations Subcommittee on 
Labor, Health and Human Services, Education, and Related 
Agencies.

                Summary of Committee-Reported Resolution

    Social Security contains both on-budget and off-budget 
spending--the latter consisting of benefit payments for the 
OASI and DI programs. In fiscal year 2027, on-budget spending 
totals $71.1 billion in budget authority and $71.1 billion in 
outlays. The 10-year on-budget totals for budget authority and 
outlays are $941.6 billion and $941.6 billion, respectively.
    For off-budget spending, the budget resolution calls for 
$1.7 trillion in budget authority and $1.7 trillion in outlays 
for fiscal year 2027. The 10-year off-budget totals for budget 
authority and outlays are $21.7 trillion and $21.6 trillion, 
respectively.

              FUNCTION 700: VETERANS BENEFITS AND SERVICES

                              ----------                              


                            Function Summary

    Function Summary Function 700 includes discretionary and 
mandatory spending for veterans' benefits and services. 
Discretionary accounts fund medical care, medical research, 
construction programs, information technology, and general 
operating expenses, among other activities. Mandatory spending 
funds the Toxic Exposures Fund, disability compensation, 
pensions, vocational rehabilitation and employment, education, 
life insurance, housing, and burial benefits, among other 
benefits and services.
    The primary committees of jurisdiction for Function 700 
include the Committee on Veterans' Affairs and the Committee on 
Appropriations Subcommittee on Military Construction, Veterans 
Affairs, and Related Agencies.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for $450.0 
billion in budget authority and $449.8 billion in outlays. Of 
that total, discretionary spending totals $124.6 billion in 
budget authority and $126.1 billion in outlays, and mandatory 
spending totals $325.5 billion in budget authority and $323.8 
billion in outlays. The 10-year totals for budget authority and 
outlays are $5.5 trillion and $5.4 trillion, respectively.

                FUNCTION 750: ADMINISTRATION OF JUSTICE

                              ----------                              


                            Function Summary

    The principal activities in Function 750 include Federal 
law enforcement programs, litigation and judicial activities, 
correctional operations, and border security. Function 750 
includes most of the Department of Justice (DOJ) and several 
components of the Department of Homeland Security (DHS). Other 
agencies funded in this function include the Federal Bureau of 
Investigation; the Drug Enforcement Administration; the Bureau 
of Alcohol, Tobacco, Firearms and Explosives; the United States 
Attorneys; legal divisions within the DOJ; the Legal Services 
Corporation (LSC); the Federal Judiciary; and the Federal 
Bureau of Prisons. The small amount of mandatory spending in 
the function funds certain immigration activities, the Crime 
Victims Fund, the Assets Forfeiture Fund, and the Treasury 
Forfeiture Fund.
    The authorizing committees of jurisdiction for Function 750 
include the Committee on the Judiciary and the Committee on 
Homeland Security. Funding is provided by the Appropriations 
Subcommittee on Commerce, Justice, Science, and Related 
Agencies, and Subcommittee on Homeland Security.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $91.4 billion in budget 
authority and $111.4 billion in outlays in fiscal year 2027. Of 
that total, discretionary spending in fiscal year 2027 totals 
$81.8 billion in budget authority and $81.2 billion in outlays. 
Mandatory spending in fiscal year 2027 totals $9.6 billion in 
budget authority and $30.2 billion in outlays. The 10-year 
totals for budget authority and outlays are $1.0 trillion and 
$1.1 trillion, respectively.

                    FUNCTION 800: GENERAL GOVERNMENT

                              ----------                              


                            Function Summary

    Function 800 includes the activities of the White House and 
the Executive Office of the President, the legislative branch, 
and programs designed to carry out the legislative and 
administrative responsibilities of the Federal Government, 
including fiscal operations, personnel management, and real 
estate and other property management activities. Other major 
departments and agencies that comprise Function 800 include the 
U.S. Department of the Treasury, the General Services 
Administration, the Internal Revenue Service, the Federal 
Election Commission, the Library of Congress, the Government 
Accountability Office, and certain funding for the District of 
Columbia.
    The authorizing committees of jurisdiction for Function 800 
programs include the Committee on Oversight and Government 
Reform, the Committee on Natural Resources, the Committee on 
Ways and Means, the Committee on Transportation and 
Infrastructure, and the Committee on House Administration. 
Funding is provided primarily by the Committee on 
Appropriations Subcommittee on the Legislative Branch, 
Subcommittee on Financial Services and General Government, and 
Subcommittee on Interior, Environment, and Related Agencies.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for $31.7 
billion in budget authority and $37.4 billion in outlays. Of 
that total, discretionary spending totals $21.2 billion in 
budget authority and $21.7 billion in outlays, and mandatory 
spending totals $10.5 billion in budget authority and $15.7 
billion in outlays. The 10-year totals for budget authority and 
outlays are $364.1 billion and $382.8 billion, respectively.

                       FUNCTION 900: NET INTEREST

                              ----------                              


                            Function Summary

    As the Federal Government runs chronic deficits and adds to 
its debt, it continues running up interest costs. These 
payments provide no benefits and finance no government service 
or operations. They are simply excess costs resulting from a 
history of spending beyond the government's means. According to 
the Congressional Budget Office (CBO), if government programs 
are not reformed, net interest payments are projected to 
increase from $1.1 trillion in fiscal year 2027 to $2.1 
trillion in fiscal year 2036.\5\
---------------------------------------------------------------------------
    \5\Congressional Budget Office, ``The Budget and Economic Outlook: 
2026 to 2036,'' February 2026, https://www.cbo.gov/publication/62105.
---------------------------------------------------------------------------
    These costs are reflected in Function 900, which presents 
the interest paid for the Federal Government's borrowing minus 
the interest received by the Federal Government from trust fund 
investments and loans to the public. It is a mandatory payment, 
in the truest sense of the word, with no policy options and no 
discretionary components.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $1.1 trillion in mandatory 
spending for net interest payments in fiscal year 2027. Over 
ten years, interest payments are expected to total $14.4 
trillion.
    On-budget mandatory spending--or net interest payments 
unrelated to Social Security--totals $1.1 trillion in fiscal 
year 2027 and $14.8 trillion over ten years. The on-budget 
figure is larger than the Function 900 total because the former 
is offset by off-budget interest payments to the Social 
Security Trust Fund. These off-budget payments are presented as 
negative numbers, as they reflect money coming into, rather 
than flowing out of, the U.S. Treasury. Off-budget mandatory 
spending is -$57.8 billion in fiscal year 2027 and -$374.0 
billion over ten years.

                        FUNCTION 920: ALLOWANCES

                              ----------                              


                            Function Summary

    Allowances represent placeholders for certain budgetary 
impacts that the Congressional Budget Office (CBO) has yet to 
assign to a specific budget function. CBO typically reassigns 
the budgetary effects of any legislation enacted within 
Function 920 once a new baseline update is released.

                Summary of Committee-Reported Resolution

    The CBO baseline does not include any projected amounts for 
Function 920. Therefore, the budget resolution includes a total 
of $0 for budget authority and outlays.

                 FUNCTION 930: GOVERNMENT-WIDE SAVINGS

                              ----------                              


                            Function Summary

    The savings assumed in the budget resolution cut across 
multiple agencies or functional categories and have government-
wide effects. These are reflected in Function 930. For ease of 
understanding, the budget employs this function, Government-
Wide Savings, to describe these assumptions.

                Summary of Committee-Reported Resolution

    In fiscal year 2027, the budget resolution calls for 
-$124.1 billion in budget authority and -$49.2 billion in 
outlays. Of that total, discretionary spending totals -$106.1 
billion in budget authority and -$46.7 billion in outlays, and 
mandatory spending totals -$18.0 billion in budget authority 
and -$2.5 billion in outlays. The 10-year totals for budget 
authority and outlays are -$3.6 trillion and -$3.4 trillion, 
respectively.

            FUNCTION 950: UNDISTRIBUTED OFFSETTING RECEIPTS

                              ----------                              


                            Function Summary

    Offsetting receipts to the Treasury are recorded in this 
function as negative budget authority and outlays. These 
receipts are either intra-budgetary (a payment from one Federal 
agency to another, such as agency payments to the retirement 
trust funds) or proprietary (a payment from the public for some 
kind of business transaction with the Federal Government). The 
main types of receipts presented are the payments Federal 
agencies make to employee retirement and health care funds; 
payments made by companies for the right to explore and produce 
oil and gas on the Outer Continental Shelf; and payments by 
those who bid for the right to buy or use public property or 
resources, such as the electromagnetic spectrum. The function 
also contains an off-budget component that reflects the Federal 
Government's share of Social Security contributions for Federal 
employees.

                Summary of Committee-Reported Resolution

    The budget resolution calls for -$138 billion in budget 
authority and -$138 billion in outlays in fiscal year 2027. The 
10-year totals for budget authority and outlays are -$1.69 
trillion and -$1.69 trillion, respectively.

                                REVENUE

                              ----------                              


                     Summary of Revenue Projections

    For the purpose of the budget resolution, revenues 
encompass all collected tax monies, fees and fines, and customs 
duties. The budget resolution assumes $5.9 trillion in revenues 
in fiscal year 2027. The 10-year total projection for revenues 
is $70.2 trillion.
    The Committee on Ways and Means has jurisdiction over 
revenue measures.

                       The One Big Beautiful Bill

    One year ago, on July 4, 2025, President Trump and 
Congressional Republicans enacted the One Big Beautiful Bill 
(OBBB) (Public Law 119-21), delivering on the mandate provided 
by the American people. The legislation represents one of the 
most consequential tax and economic reforms in modern history, 
providing historic relief to American workers, families, and 
businesses.
    On the individual tax side, the OBBB permanently extended 
the lowered individual income tax rates enacted under the Tax 
Cuts and Jobs Act (TCJA), preventing a $1,700 tax hike on 
working families and job creators.\6\ The legislation also 
permanently preserved the doubled standard deduction, which 
over 127 million filers--90 percent of all tax filers--have 
claimed in the 2025 filing season. In addition, OBBB enacted 
President Trump's signature tax cuts, including No Tax on Tips 
and No Tax on Overtime, increasing take-home pay and reducing 
tax liability for millions of workers. During the most recent 
filing season, 97 percent of filers received a tax cut, who 
would have otherwise owed taxes absent enactment of the OBBB. 
This tax relief was concentrated among middle- and lower-income 
households: 96 percent of filers receiving a tax cut earned 
less than $200,000 and nearly 70 percent earned less than 
$100,000.\7\
---------------------------------------------------------------------------
    \6\The Council of Economic Advisors, ``Preserving and Expanding Low 
Tax Rates to Create American Economic Prosperity,'' May 2025, https://
www.whitehouse.gov/wp-content/uploads/2025/03/Preserving-and-Expanding-
Low-Tax-Rates-to-Create-American-Economic-Prosperity.pdf.
    \7\U.S. Department of the Treasury, ``A Look at the First-Year 
Results of the Working Families Tax Cuts,'' July 2, 2026, https://
home.treasury.gov/news/press-releases/sb0553.
---------------------------------------------------------------------------
    On the business side, the OBBB permanently extended key 
pro-growth tax policies from TCJA, including the 100 percent 
bonus depreciation, immediate expensing of domestic research 
and development costs, and expanded business interest 
deductibility. The legislation also made permanent the 20 
percent Small Business Deduction, providing certainty and tax 
relief for the nation's 36 million small businesses and their 
over 63 million workers.\8\ By making these provisions 
permanent, the OBBB strengthened long-term investment 
incentives, increased business certainty, and encouraged 
continued hiring, capital investment, and economic growth.
---------------------------------------------------------------------------
    \8\U.S. House Committee on Ways and Means, ``Working Families Tax 
Cuts Boost Small Businesses with Permanent Tax Relief, More 
Certainty,'' April 22, 2026, https://waysandmeans.house.gov/2026/04/22/
working-families-tax-cuts-boost-small-businesses-with-
permanent-tax-relief-more-certainty/.
---------------------------------------------------------------------------
    One year after enactment, the OBBB is already delivering 
measurable results across the American economy and providing 
needed relief for workers and families. Record tax refunds in 
2026 averaged nearly $3,300, up almost 12 percent from 2025, 
allowing Americans to keep more of their hard-earned 
dollars.\9\ Inflation, which averaged 5 percent annually during 
the previous administration, has moderated to an average of 2.9 
percent under President Trump. Business investment has surged, 
with real nonresidential fixed investment increasing at an 
annualized rate of approximately 11 percent in the first 
quarter of 2026--the strongest performance in nearly three 
years. The labor market has surged in 2026. With the exception 
of February and June, job gains have been double or more than 
double the expected gain. The unemployment rate remains near 
historic lows at 4.2 percent and the share of prime-age workers 
employed remains near historic highs at 80.2 percent.
---------------------------------------------------------------------------
    \9\Internal Revenue Service, ``Filing Season Statistics for Week 
Ending May 8, 2026,'' May 18, 2026, https://www.irs.gov/newsroom/
filing-season-statistics-for-week-ending-may-8-2026.
---------------------------------------------------------------------------
    But the OBBB wasn't the finish line: it is the foundation 
of the golden age of America. As Congress looks ahead, there 
remains an opportunity and an obligation to build upon these 
successes through additional policies that promote economic 
growth, strengthen American competitiveness, and deliver 
continued relief for workers, families, and job creators.

[GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]


                     SECTION-BY-SECTION DESCRIPTION

                              ----------                              


    The Concurrent Resolution on the Budget for Fiscal Year 
2027 establishes an overall budgetary framework. As required 
under the Congressional Budget Act of 1974 (Budget Act), this 
concurrent resolution includes aggregate levels of new budget 
authority, outlays, revenues, the amount by which revenues 
should be changed, the surplus or deficit, new budget authority 
and outlays for each major functional category, debt held by 
the public, and debt subject to the statutory limit. This 
concurrent resolution also sets appropriate budgetary levels 
for fiscal years 2028 through 2036.
    This concurrent resolution provides reconciliation 
instructions to 4 authorizing committees in the House of 
Representatives. It is envisioned that the reconciliation 
process will be used to support our troops, provide certainty 
for our food supply, and secure our elections. This concurrent 
resolution also includes rulemaking provisions necessary to 
enforce the budget resolution and procedures for adjusting the 
budget resolution.
Section 1. Concurrent Resolution on the Budget for Fiscal Year 2027
    Subsection (a) establishes the budget for fiscal year 2027 
and each of the nine ensuing fiscal years, 2028 through 2036, 
at the levels that appear subsequently in the resolution, 
replacing all prior concurrent resolutions on the budget. 
Section 301(a) of the Budget Act requires the budget resolution 
to establish budgetary levels for the fiscal year for which 
such resolution is adopted and for at least each of the four 
ensuing fiscal years.
    Subsection (b) sets out the table of contents of the budget 
resolution.

                TITLE I--RECOMMENDED LEVELS AND AMOUNTS

Section 101. Recommended Levels and Amounts
    Section 101, as required by section 301 of the Budget Act, 
establishes the recommended levels for revenues, the amount by 
which revenues should be changed, total new budget authority, 
total outlays, surpluses or deficits, debt subject to the 
statutory limit, and debt held by the public.
    While the revenue level operates as a floor against which 
all revenue legislation is measured, the recommended levels of 
new budget authority and outlays serve as a ceiling for 
spending legislation. The surplus or deficit levels include 
only on-budget outlays and revenue.
    Most outlays and receipts related to the Social Security 
program and United States Postal Service are not included 
because both accounts are statutorily off-budget.
    Debt subject to the limit reflects the gross Federal debt, 
but excludes debt issued by the Federal Financing Bank or by 
non-Treasury agencies. Debt held by the public is the amount of 
debt issued and held by entities or individuals other than the 
U.S. Government and includes Treasury debt held by the Federal 
Reserve system.
Section 102. Major Functional Categories
    Section 102, as required by section 301(a) of the Budget 
Act, establishes the budgetary levels for each major functional 
category for fiscal year 2027 and for fiscal years 2028 through 
2036.
    These major functional categories include:

    050 National Defense
    150 International Affairs
    250 General Science, Space, and Technology
    270 Energy
    300 Natural Resources and Environment
    350 Agriculture
    370 Commerce and Housing Credit
    400 Transportation
    450 Community and Regional Development
    500 Education, Training, Employment, and Social Services
    550 Health
    570 Medicare
    600 Income Security
    650 Social Security
    700 Veterans Benefits and Services
    750 Administration of Justice
    800 General Government
    900 Net Interest
    920 Allowances
    930 Government-Wide Savings
    950 Undistributed Offsetting Receipts

                        TITLE II--RECONCILIATION

Section 201. Reconciliation in the House of Representatives
    Section 201 sets forth reconciliation instructions to 4 
authorizing committees in the House of Representatives.
    Subsection (a) specifies a deadline of September 11, 2026, 
for the instructed authorizing committees, pursuant to section 
310 of the Budget Act, to submit changes in laws within their 
jurisdictions to the Committee on the Budget of the House of 
Representatives.
    Subsection (b) instructs 4 authorizing committees in the 
House of Representatives. The committees instructed and their 
reconciled amounts over the period of fiscal years 2027 through 
2036 are as follows:


 
 
 
Committee on Agriculture..................  increase the deficit by no
                                             more than $12 billion
Committee on Armed Services...............  increase the deficit by no
                                             more than $60 billion
Permanent Select Committee on Intelligence  increase the deficit by no
                                             more than $13 billion
Committee on House Administration.........  increase the deficit by no
                                             more than $10 billion
 

    A central tenant of the budget reconciliation process is 
that the authorizing committees determine their own policies as 
long as they meet their reconciliation targets. Therefore, the 
authorizing committees can meet the reconciled amounts with any 
combination of policies within their jurisdiction that achieve 
their reconciliation targets.
    All reconciled committees are required to mark up 
legislation that meets their reconciliation target and transmit 
the legislation to the Committee on the Budget rather than 
reporting the legislation to the House.
    Other than transmitting their legislation to the Committee 
on the Budget, the authorizing committees are expected to 
follow regular order in complying with the Rules of the House 
of Representatives and Committee rules regarding markup 
procedures and reporting requirements.
    The Committee on the Budget will then combine all the 
submissions and report the bill to the House of 
Representatives. Under section 310(b) of the Budget Act, the 
Committee on the Budget must report the authorizing committee's 
submissions without substantive revision.

                        TITLE III--RESERVE FUND

Section 301. Reserve Fund for Reconciliation Legislation in the House 
        of Representatives
    Subsection (a) permits the Chair of the House Committee on 
the Budget to adjust the allocations, aggregates, and other 
appropriate levels in the budget resolution for reconciliation 
legislation considered pursuant to section 201 by the necessary 
amounts to accommodate the budgetary effects of the legislation 
if the budgetary effects of the legislation comply with the 
reconciliation instructions under this concurrent resolution.
    Subsection (b) stipulates that for purposes of this 
section, compliance with the reconciliation instructions under 
this concurrent resolution shall be determined by the Chair of 
the House Committee on the Budget.

                        TITLE IV--OTHER MATTERS

Section 401. Enforcement Filing
    Section 401 requires, if the Concurrent Resolution on the 
Budget for Fiscal Year 2027 is agreed to by the House of 
Representatives and the Senate without the appointment of a 
committee of conference, the Chair of the House Committee on 
the Budget to submit for printing in the Congressional Record a 
statement that includes an allocation for the Committee on 
Appropriations for fiscal year 2027 consistent with the budget 
resolution and allocations for all authorizing committees, 
consistent with the budget resolution, for fiscal year 2027 and 
for the period of fiscal years 2027 through 2036.
Section 402. Budgetary Treatment of Administrative Expenses
    Subsection (a) provides that the administrative expenses of 
the Social Security Administration and the United States Postal 
Service are reflected in the allocation to the Committee on 
Appropriations even though both are technically off-budget. 
This language is necessary to ensure the Committee on 
Appropriations retains control over administrative expenses for 
these agencies through the annual appropriations process. This 
budgetary treatment is based on the long-term practice of the 
House and Senate Committees on the Budget.
    Subsection (b) requires administrative expenses to be 
included in the cost estimates for the relevant appropriation 
measure, which are used to determine if a measure exceeds the 
budget resolution's spending limits.
Section 403. Application and Effect of Changes in Allocations and 
        Aggregates
    Subsection (a) specifies the procedure for adjusting the 
levels established by the budget resolution under the reserve 
fund and other special procedures in this concurrent 
resolution. It provides that the adjustments apply while the 
legislation is under consideration and take effect upon 
enactment of the legislation. The Chair of the House Committee 
on the Budget must submit any adjustments to the budget 
resolution for printing in the Congressional Record.
    Subsection (b) clarifies that the adjusted levels in the 
budget resolution are fully enforceable under the Budget Act 
and other budget rules.
    Subsection (c) stipulates that the Chair of the House 
Committee on the Budget is the ultimate arbiter of the cost 
estimates for legislation used to enforce the budget resolution 
and budget rules.
    Subsection (d) clarifies that legislation for which an 
adjustment to the budget resolution is made, such as those in 
the reserve fund in title III, is not subject to the point of 
order set forth in clause 10 of rule XXI of the Rules of the 
House Representatives, commonly referred to as the House Cut-
As-You-Go rule.
Section 404. Adjustments to Reflect Changes in Concepts and Definitions 
        in the House of Representatives
    Section 404 authorizes the Chair of the House Committee on 
the Budget to adjust the appropriate budgetary levels of this 
concurrent resolution for any change in budgetary concepts and 
definitions in accordance with section 251(b)(1) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.
Section 405. Adjustment for Changes in the Baseline
    Section 405 authorizes the Chair of the House Committee on 
the Budget to adjust the applicable budgetary levels in this 
concurrent resolution to reflect changes from the Congressional 
Budget Office's updates to its baseline for fiscal years 2027 
to 2036.
Section 406. Emergency Requirements
    Section 406 stipulates that the budgetary effects of any 
provisions of an appropriations bill designated as an emergency 
requirement shall not count for any purpose in the House. It 
also provides a definition of what constitutes an emergency 
consistent with paragraphs (20) and (21) of section 250(c) of 
the Balanced Budget and Emergency Deficit Control Act of 1985.
Section 407. Additional Adjustments
    Section 407 permits the Chair of the House Committee on the 
Budget to adjust the allocations, aggregates, and other 
appropriate budgetary levels in this concurrent resolution for: 
(1) disaster relief, (2) wildfire suppression, (3) health care 
fraud and abuse control, (4) continuing disability reviews and 
redeterminations, and (5) reemployment services and eligibility 
assessments.
Section 408. Exercise of Rulemaking Powers
    Section 408 affirms the adoption of this concurrent 
resolution is an exercise of the rulemaking power of the House 
of Representatives and the Senate and that the House of 
Representatives and the Senate have the constitutional right to 
change these rules.

                             RECONCILIATION

                               ----------                              


    Section 310 of the Congressional Budget Act of 1974 (2 
U.S.C. 641) (Budget Act) sets out a special procedure that 
allows a concurrent resolution on the budget to direct one or 
more authorizing committees to produce legislation that changes 
direct spending, revenue, or the debt limit to bring these 
levels into compliance with budget resolution policies. 
Reconciliation instructions must be included in a concurrent 
resolution on the budget adopted by both the House of 
Representatives and the Senate to be valid.
    In general, reconciliation instructions include the amount 
of budgetary change to be achieved; the time period over which 
such budgetary change should be measured; and a deadline for 
the authorizing committees to report legislation. When more 
than one authorizing committee receives reconciliation 
instructions, each committee considers a bill to comply with 
these instructions as it would any other bill, but the 
legislative text and other materials are submitted to the 
Committee on the Budget instead of being reported to the House 
of Representatives. The Committee on the Budget then 
incorporates all submissions together, without any substantive 
revision, into a single bill and reports it to the House of 
Representatives. If only one authorizing committee receives 
reconciliation instructions, then that committee's bill is 
reported directly to the House of Representatives and is not 
submitted to the Committee on the Budget.
    In the House of Representatives, the Committee on Rules 
reports a special rule governing the consideration of a 
reconciliation bill. Typically, the rule will allow for 2 or 3 
hours of general debate equally divided. The Committee on the 
Budget determines whether an authorizing committee is in 
compliance with its reconciliation instructions. Under section 
310 of the Budget Act, authorizing committees must comply with 
reconciliation instructions. If an authorizing committee does 
not comply with its instructions, the Committee on Rules may 
make in order amendments that achieve the required budgetary 
changes pursuant to section 310(d)(5) of the Budget Act.
    A reconciliation bill is a privileged measure in the 
Senate. Distinct from most Senate bills, debate is limited to 
20 hours and only requires a simple majority to pass (51 votes) 
rather than the 60 votes otherwise required for cloture. In the 
Senate, the ``Byrd Rule'' (section 313 of the Budget Act) 
limits the content of a reconciliation bill. The Byrd Rule 
prohibits the consideration of extraneous provisions in a 
reconciliation bill. If a provision is found to violate the 
Byrd Rule, it is removed from the bill or conference report 
unless 60 Senators vote to waive it.
    The Concurrent Resolution on the Budget for Fiscal Year 
2027, as reported by the Committee on the Budget, provides for 
such reconciliation legislation. It includes reconciliation 
instructions to 4 authorizing committees in the House of 
Representatives. The reconciliation instructions included in 
the Concurrent Resolution on the Budget for Fiscal Year 2027 
create a process to support our troops, provide certainty for 
our food supply, and secure our elections. Each authorizing 
committee must submit legislative text and associated material 
to the Committee on the Budget by September 11, 2026. For a 
detailed description of the reconciliation instructions 
included in this concurrent resolution on the budget, see title 
II of the Section-by-Section Description.

                    THE CONGRESSIONAL BUDGET PROCESS

                              ----------                              


    The budget resolution's spending levels are implemented 
through allocations to the Committee on Appropriations and 
authorizing committees.
    As required under section 302(a) of the Congressional 
Budget Act of 1974 (Budget Act), the budget resolution's 
discretionary spending levels are allocated to the Committee on 
Appropriations of each House of Congress and the budget 
resolution's direct spending levels are allocated to each 
authorizing committee in the House of Representatives and the 
Senate. These allocations are included in the report 
accompanying the concurrent resolution on the budget and are 
enforced through points of order (see the section of this 
report titled: ``Enforcing Budgetary Levels'').
    Section 302 of the Budget Act requires the budget 
resolution to provide allocations of budget authority for the 
first fiscal year and at least the four ensuing fiscal years 
(except for the Committee on Appropriations, which receives an 
allocation only for the budget year). This report provides 
allocations of budget authority and outlays for the Committee 
on Appropriations for the budget year (fiscal year 2027) and 
allocations of budget authority and outlays for authorizing 
committees for the budget year (fiscal year 2027) and the 10-
year period of fiscal years 2027 through 2036.

       Committee on Appropriations--302(a) and 302(b) Allocations

    302(a) Allocation. The Committee on Appropriations receives 
a lump sum of discretionary budget authority and corresponding 
outlays. It is included in the report accompanying a concurrent 
resolution on the budget for the fiscal year for which the 
budget resolution is adopted. This allocation operates as a 
ceiling on the amount of discretionary budget authority that 
can be appropriated for that fiscal year. This budget 
resolution provides a 302(a) allocation to the Committee on 
Appropriations for fiscal year 2027.
    302(b) Allocations. Once a 302(a) allocation is provided, 
the Committee on Appropriations is then required, in full 
committee, to divide this allocation among its 12 
subcommittees. The amount each subcommittee receives 
constitutes its suballocation under section 302(b) of the 
Budget Act. Each subcommittee's regular appropriations bill is 
capped at the level of its 302(b) suballocation and the bill is 
subject to a point of order if it exceeds this amount. Under 
section 302(c) of the Budget Act, once the Committee on 
Appropriations receives its 302(a) allocation appropriations 
bills may not be considered on the floor of the House of 
Representatives until the Committee on Appropriations provides 
302(b) suballocations to its subcommittees.

               Authorizing Committees--302(a) Allocations

    The report accompanying the concurrent resolution on the 
budget allocates to each authorizing committee an amount of new 
budget authority and corresponding outlays required to 
accommodate the direct spending (i.e., mandatory spending) 
within each authorizing committee's jurisdiction. If the budget 
resolution assumes increases in direct spending for new or 
expanded programs with no offsetting reductions in direct 
spending, additional budget authority may be allocated to 
authorizing committees. Conversely, the allocation may reflect 
negative budget authority (relative to the projected current 
baseline) if the budget resolution assumes the enactment of 
legislation reducing direct spending.
    Because the spending authority for these direct spending 
programs is multi-year or permanent, the allocations to the 
authorizing committees cover both the budget year and the 
entire period of the budget resolution. This budget resolution 
provides allocations for authorizing committees for fiscal year 
2027 and for the 10-year period of fiscal years 2027 through 
2036.
    Each authorizing committee is provided a single allocation 
of new budget authority reflective of the fiscal effects of 
expected policy action relative to current law. These 
committees are not required to file 302(b) suballocations. 
Bills first effective in fiscal year 2027 are measured against 
the level for that year included in the fiscal year 2027 budget 
resolution and the 10-year period of fiscal years 2027 through 
2036.

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                       ENFORCING BUDGETARY LEVELS

                              ----------                              


    The congressional budget process includes various 
mechanisms to enforce the budget resolution, including 
provisions of the budget resolution, the Congressional Budget 
Act of 1974 (Budget Act), and the Rules and Separate Orders of 
the House of Representatives.

                The Concurrent Resolution on the Budget

    The budget resolution establishes overall limits on 
spending and revenue. The report accompanying the budget 
resolution contains allocations to congressional committees 
that are binding on Congress when it considers subsequent 
spending and tax legislation. Legislation breaching the levels 
set forth in the budget resolution is subject to points of 
order on the floor of the House of Representatives. The budget 
resolution is established pursuant to the Budget Act, which 
includes various requirements regarding its content and 
enforcement. In addition to setting levels of spending, 
revenue, deficits, and debt, the budget resolution may also 
include special procedures to execute and enforce congressional 
budgetary decisions.
    The levels established in the budget resolution are not 
self-enforcing. Members must raise a point of order against 
legislation that breaches the budget resolution's allocations 
and aggregate levels. If a point of order is sustained, then 
the House of Representatives is precluded from further 
consideration of the measure. Some of the points of order in 
the Budget Act and budget-related provisions in the Rules of 
the House of Representatives are listed below.

                               Budget Act

    Section 302(f). Section 302(f) of the Budget Act prohibits 
the consideration of legislation that exceeds a committee's 
allocation of budget authority. For authorizing committees, 
this section applies to the first fiscal year and the period of 
fiscal years covered by the budget resolution. For 
appropriations bills, however, it applies only to the first 
fiscal year.
    Section 303. Section 303 prohibits the consideration of 
spending and revenue legislation before the House of 
Representatives has passed a budget resolution for a particular 
fiscal year. Legislation that changes revenue or increases 
budget authority in a fiscal year for which a budget resolution 
has not been agreed to violates section 303(a). Section 303(a) 
does not apply to budget authority and revenue provisions first 
effective in a year following the first fiscal year to which a 
budget resolution applies or to appropriations bills after May 
15.
    Section 311. Section 311 prohibits the consideration of 
legislation that would exceed the budget resolution's overall 
limits on budget authority and outlays or cause revenue levels 
to fall below the revenue floor established by the budget 
resolution. If legislation causes the aggregate spending levels 
of budget authority or outlays to be exceeded in the first 
fiscal year of the budget resolution, then the legislation 
violates section 311. Legislation also violates section 311 if 
it causes revenue to be lower than the revenue floor in the 
first fiscal year or the period of fiscal years covered by the 
budget resolution. Section 311 does not apply to legislation 
that provides budget authority but does not exceed a 
committee's 302(a) allocation.

       Budget-Related Provisions Under the Rules of the House of 
                            Representatives

    Rule XIII, Clause 8. This clause requires, to the extent 
practicable, the Congressional Budget Office (CBO) and Joint 
Committee on Taxation to incorporate the macroeconomic effects 
of major legislation into official cost estimates.
    Rule XXI, Clause 10. This clause prohibits the 
consideration of legislation that increases net direct spending 
over two time periods: (1) the current year, the budget year, 
and the four fiscal years following that budget year; or (2) 
the current year, the budget year, and the nine fiscal years 
following that budget year. Any increase in net direct spending 
in either of these time periods must be offset by a 
corresponding reduction in net direct spending. If an amendment 
offered to a measure increases direct spending in either of 
these time periods, then the amendment must also reduce direct 
spending by at least the same amount. This rule is commonly 
referred to as Cut-As-You-Go.
    Rule XXIX, Clause 4. This clause specifies that the Chair 
of the Committee on the Budget is responsible for providing 
authoritative guidance regarding the budgetary impact of a 
legislative proposition, including levels of new budget 
authority, outlays, direct spending, new entitlement authority, 
and revenues.
    Section 3, Separate Orders, House Resolution 5 (119th 
Congress). House Resolution 5 adopted the rules from the 118th 
Congress, with amendments to the standing rules, as the Rules 
of the House of Representatives for the 119th Congress and 
included additional provisions related to the budget process.
    Section 3(c)(1) requires CBO, to the extent practicable, to 
prepare an estimate of whether a measure reported by a 
committee (other than the Committee on Appropriations), or any 
amendment or conference report, would cause a net increase in 
direct spending in excess of $2.5 billion in any of the four 
consecutive 10-fiscal-year periods beginning with the first 
fiscal year occurring ten fiscal years after the current fiscal 
year. It also establishes a point of order against 
consideration of any bill or joint resolution reported by a 
committee, or any amendment or conference report, that causes a 
net increase in direct spending in excess of $2.5 billion in 
any of the four consecutive 10-fiscal-year periods described 
above. For purposes of section 3(c)(1), the levels of any net 
increase in direct spending shall be determined on the basis of 
estimates provided by the Chair of the Committee on the Budget.
    Section 3(c)(3) requires CBO, to the extent practicable, to 
provide an estimate of the inflationary impacts of any 
legislation that shows changes in direct spending causing a 
gross budgetary effect in any fiscal year over a 10-year period 
equal to or greater than 0.25 percent of the projected gross 
domestic product (GDP) (measured by the Consumer Price Index 
for All Urban Consumers) for the current fiscal year. The Chair 
of the Committee on the Budget may also request such an 
estimate.
    Section 3(e)(4) requires CBO, to the extent practicable, 
for any estimate of legislation that impacts the Federal 
Hospital Insurance Trust Fund or the Old-Age, Survivors, and 
Disability Insurance Trust Fund (OASDI) that in any fiscal year 
over a 10-year period causes a gross budgetary effect equal to 
or greater than 0.25 percent of projected GDP (measured by the 
Consumer Price Index for All Urban Consumers) for the current 
fiscal year to display: (1) the impact such legislation would 
have on unfunded liabilities of the Federal Hospital Insurance 
Trust Fund over a 25-year projection, including solvency 
projections and the net present value of such liabilities; and 
(2) the impact on unfunded liabilities of OASDI over a 75-year 
projection, including solvency projections and the net present 
value of such liabilities. The Chair of the Committee on the 
Budget may also request such an estimate.
    Section 3(b) requires each general appropriation bill to 
include a spending reduction account section and provides for 
spending reduction account transfer amendments.

                         VOTES OF THE COMMITTEE

                              ----------                              


    Clause 3(b) of rule XIII of the Rules of the House of 
Representatives requires each committee report to accompany any 
bill or resolution of a public character to include the total 
number of votes cast for and against on each roll call vote, on 
a motion to report and any amendments offered to the measure or 
matter, together with the names of those voting for and 
against.
    Listed below is a summary of the Committee on the Budget's 
consideration of the Concurrent Resolution on the Budget for 
Fiscal Year 2027.
    On July 16, 2026, the Committee met in open session, a 
quorum being present.
    Chairman Arrington asked unanimous consent to be authorized 
consistent with clause 1(a)(2) of rule XI of the Rules of the 
House of Representatives, to declare a recess at any time 
during the committee meeting.
    There was no objection to the unanimous consent request.
    Chairman Arrington asked unanimous consent that the 
document be considered read and open for amendment at any 
point.
    There was no objection to the unanimous consent request.
    The committee considered the following amendments:
           Amendment #1 offered by Ranking Member Boyle 
        to adjust Function 550. The amendment would increase 
        budget authority for Function 550 by the following 
        amounts: $50 billion in fiscal year 2027, $67 billion 
        in fiscal year 2028, $100 billion in fiscal year 2029, 
        $121 billion in fiscal year 2030, $139 billion in 
        fiscal year 2031, $151 billion in fiscal year 2032, 
        $163 billion in fiscal year 2033, $179 billion in 
        fiscal year 2034, $196 billion in fiscal year 2035, and 
        $215 billion in fiscal year 2036. The amendment would 
        increase outlays for Function 550 by the following 
        amounts: $50 billion in fiscal year 2027, $67 billion 
        in fiscal year 2028, $100 billion in fiscal year 2029, 
        $121 billion in fiscal year 2030, $139 billion in 
        fiscal year 2031, $151 billion in fiscal year 2032, 
        $163 billion in fiscal year 2033, $179 billion in 
        fiscal year 2034, $196 billion in fiscal year 2035, and 
        $215 billion in fiscal year 2036. The amendment would 
        also adjust the aggregate levels of revenue by amounts 
        equal to the foregoing outlay changes.
           Amendment #2 offered by Representative 
        Doggett to adjust Function 550. The amendment would 
        increase budget authority for Function 550 by the 
        following amounts: $20 billion in fiscal year 2027, $24 
        billion in fiscal year 2028, $27 billion in fiscal year 
        2029, $28 billion in fiscal year 2030, $30 billion in 
        fiscal year 2031, $32 billion in fiscal year 2032, $33 
        billion in fiscal year 2033, $35 billion in fiscal year 
        2034, $36 billion in fiscal year 2035, and $37 billion 
        in fiscal year 2036. The amendment would increase 
        outlays for Function 550 by the following amounts: $20 
        billion in fiscal year 2027, $24 billion in fiscal year 
        2028, $27 billion in fiscal year 2029, $28 billion in 
        fiscal year 2030, $30 billion in fiscal year 2031, $32 
        billion in fiscal year 2032, $33 billion in fiscal year 
        2033, $35 billion in fiscal year 2034, $36 billion in 
        fiscal year 2035, and $37 billion in fiscal year 2036. 
        The amendment would also adjust the aggregate levels of 
        revenue by amounts equal to the foregoing outlay 
        changes.
           Amendment #3 offered by Representative Scott 
        to adjust Function 500. The amendment would increase 
        budget authority for Function 500 by the following 
        amounts: $199.1 billion in fiscal year 2027, $14.6 
        billion in fiscal year 2028, $14.4 billion in fiscal 
        year 2029, $16.8 billion in fiscal year 2030, $19.8 
        billion in fiscal year 2031, $20.5 billion in fiscal 
        year 2032, $20.9 billion in fiscal year 2033, $21.2 
        billion in fiscal year 2034, $21.6 billion in fiscal 
        year 2035, and $21.8 billion in fiscal year 2036. The 
        amendment would increase outlays for Function 500 by 
        the following amounts: $197.9 billion in fiscal year 
        2027, $14.3 billion in fiscal year 2028, $12.7 billion 
        in fiscal year 2029, $12.6 billion in fiscal year 2030, 
        $15.7 billion in fiscal year 2031, $18.5 billion in 
        fiscal year 2032, $19.1 billion in fiscal year 2033, 
        $19.2 billion in fiscal year 2034, $19.4 billion in 
        fiscal year 2035, and $19.6 billion in fiscal year 
        2036. The amendment would also adjust the aggregate 
        levels of revenue by amounts equal to the foregoing 
        outlay changes.
           Amendment #4 offered by Representative 
        Peters to insert a policy statement on restricting 
        funding for Immigration and Customs Enforcement (ICE) 
        and Customs and Border Protection (CBP).
           Amendment #5 offered by Representative 
        Panetta to insert a deficit neutral reserve fund for 
        tariff related legislation.
           Amendment #6, considered 7th, offered by 
        Representative Watson Coleman to adjust Function 750. 
        The amendment would decrease budget authority for 
        Function 750 by $153 billion in fiscal year 2027. The 
        amendment would decrease outlays for Function 750 by 
        the following amounts: $75 billion in fiscal year 2027, 
        $41 billion in fiscal year 2028, $16 billion in fiscal 
        year 2029, $7 billion in fiscal year 2030, and $7 
        billion in fiscal year 2031.
           Amendment #7, considered 8th, offered by 
        Representative Omar to adjust Function 600. The 
        amendment would increase budget authority for Function 
        600 by the following amounts: $7.961 billion in fiscal 
        year 2027, $16.116 billion in fiscal year 2028, $21.705 
        billion in fiscal year 2029, $21.814 billion in fiscal 
        year 2030, $21.858 billion in fiscal year 2031, $21.675 
        billion in fiscal year 2032, $24.863 billion in fiscal 
        year 2033, $25.270 billion in fiscal year 2034, $25.388 
        billion in fiscal year 2035, and $25,507 billion in 
        fiscal year 2036. The amendment would increase outlays 
        for Function 600 by the following amounts: $7.961 
        billion in fiscal year 2027, $16.116 billion in fiscal 
        year 2028, $21.705 billion in fiscal year 2029, $21.814 
        billion in fiscal year 2030, $21.858 billion in fiscal 
        year 2031, $21.675 billion in fiscal year 2032, $24.863 
        billion in fiscal year 2033, $25.270 billion in fiscal 
        year 2034, $25.388 billion in fiscal year 2035, and 
        $25,507 billion in fiscal year 2036. The amendment 
        would also adjust the aggregate levels of revenue by 
        amounts equal to the foregoing outlay changes.
           Amendment #8, considered 6th, offered by 
        Representative Balint to strike the reconciliation 
        instructions to the Committee on Armed Services and 
        Permanent Select Committee on Intelligence in section 
        201(b)(2) and (3).
           Amendment #9 offered by Representative 
        Kaptur to insert a point of order against certain 
        Supplemental Nutrition Assistance Program legislation.
           Amendment #10 offered by Representative 
        Jayapal to insert a point of order against certain 
        Medicaid legislation.
           Amendment #11 offered by Representative Chu 
        to insert a point of order against certain Affordable 
        Care Act legislation.
           Amendment #12 offered by Representative 
        Tonko to insert a policy statement regarding taxpayer 
        funds for individuals who committed acts of violence at 
        the U.S. Capitol on January 6, 2021.
           Amendment #13 offered by Representative 
        McGarvey to adjust Function 920. The amendment would 
        decrease budget authority for Function 920 by $396 
        million in fiscal year 2027. The amendment would 
        decrease outlays for Function 920 by the following 
        amounts: $158 million in fiscal year 2027 and $238 
        million in fiscal year 2028.
           Amendment #14 offered by Representative Amo 
        to adjust Function 270 and increase revenues. The 
        amendment would increase budget authority for Function 
        270 by the following amounts: $19,470 billion in fiscal 
        year 2027, $0 in fiscal year 2028, $0 in fiscal year 
        2029, $0 in fiscal year 2030, $0 in fiscal year 2031, 
        $0 in fiscal year 2032, $0 in fiscal year 2033, $0 in 
        fiscal year 2034, $0 in fiscal year 2035, and $0 in 
        fiscal year 2036. The amendment would increase outlays 
        for Function 270 by the following amounts: $326 billion 
        in fiscal year 2027, $716 billion in fiscal year 2028, 
        $1,282 billion in fiscal year 2029, $1,511 billion in 
        fiscal year 2030, $1,408 billion in fiscal year 2031, 
        $1,350 billion in fiscal year 2032, $1,010 billion in 
        fiscal year 2033, $332 billion in fiscal year 2034, 
        $291 billion in fiscal year 2035, and $290 billion in 
        fiscal year 2036. The amendment would increase revenues 
        by the following amounts: $0 in fiscal year 2027, $0 in 
        fiscal year 2028, $0 in fiscal year 2029, $0 in fiscal 
        year 2030, $0 in fiscal year 2031, $375 billion in 
        fiscal year 2032, $300 billion in fiscal year 2033, 
        $275 billion in fiscal year 2034, $275 billion in 
        fiscal year 2035, and $275 billion in fiscal year 2036. 
        The amendment would also further adjust the aggregate 
        levels of revenue by amounts equal to the foregoing 
        outlay and revenue changes.
    The Committee adopted and ordered reported the Concurrent 
Resolution on the Budget for Fiscal Year 2027.
    The Committee on the Budget took the following votes:
          1. Vote on Amendment #1 offered by Ranking Member 
        Boyle--failed 14 ayes to 19 nays.
          2. Vote on Amendment #2 offered by Representative 
        Doggett--failed 14 ayes to 20 nays.
          3. Vote on Amendment #3 offered by Representative 
        Scott--failed 14 ayes to 20 nays.
          4. Vote on Amendment #4 offered by Representative 
        Peters--failed 14 ayes to 20 nays.
          5. Vote on Amendment #5 offered by Representative 
        Panetta--failed 14 ayes to 20 nays.
          6. Vote on Amendment #8, considered 6th, offered by 
        Representative Balint--failed 14 ayes to 20 nays.
          7. Vote on Amendment #6, considered 7th, offered by 
        Representative Watson Coleman--failed 14 ayes to 20 
        nays.
          8. Vote on Amendment #7, considered 8th, offered by 
        Representative Omar--failed 14 ayes to 20 nays.
          9. Vote on Amendment #9 offered by Representative 
        Kaptur--failed 14 ayes to 20 nays.
          10. Vote on Amendment #10 offered by Representative 
        Jayapal--failed 14 ayes to 20 nays.
          11. Vote on Amendment #11 offered by Representative 
        Chu--failed 14 ayes to 20 nays.
          12. Vote on Amendment #12 offered by Representative 
        Tonko--failed 14 ayes to 20 nays.
          13. Vote on Amendment #13 offered by Representative 
        McGarvey--failed 14 ayes to 20 nays.
          14. Vote on Amendment #14 offered by Representative 
        Amo--failed 14 ayes to 20 nays.
          15. Vote on adopting the budget aggregates, 
        functional categories, and other appropriate matters--
        passed by Voice Vote.
          16. Vote on favorably reporting the Concurrent 
        Resolution on the Budget for Fiscal Year 2027--passed 
        20 ayes to 14 nays.



        [GRAPHIC(S) NOT AVAILABLE IN TIFF FORMAT]
        

     OTHER MATTERS UNDER THE RULES OF THE HOUSE OF REPRESENTATIVES

                              ----------                              


     Committee on the Budget Oversight Findings and Recommendations

    Clause 3(c)(1) of rule XIII of the Rules of the House of 
Representatives requires each committee report to contain 
oversight findings and recommendations pursuant to clause 
2(b)(1) of rule X. The Committee on the Budget has no findings 
to report at this time.

   New Budget Authority, Entitlement Authority, and Tax Expenditures

    Clause 3(c)(2) of rule XIII of the Rules of the House of 
Representatives provides that committee reports must contain 
the statement required by section 308(a) of the Congressional 
Budget Act of 1974. This report does not contain such a 
statement because, as a concurrent resolution setting forth a 
blueprint for the congressional budget, the budget resolution 
does not provide new budget authority, new entitlement 
authority, or changes revenues.

                General Performance Goals and Objectives

    Clause 3(c)(4) of rule XIII of the Rules of the House of 
Representatives requires each committee report on a legislative 
measure to contain a statement of general performance goals and 
objectives, including outcome-related goals and objectives, for 
which the measure authorizes funding. The Committee on the 
Budget has no such goals and objectives to report at this time.

                       Views of Committee Members

    Clause 2(l) of rule XI of the Rules of the House of 
Representatives requires each committee to afford members of 
the committee two days to file minority, additional, 
dissenting, or supplemental views on reported legislative 
measures, and to include the views in the report accompanying 
such legislation. The following views were submitted:

                             MINORITY VIEWS

                              ----------                              


           Fiscal Year 2027 Budget Resolution: Minority Views

    A little more than a year ago, our Republican colleagues 
passed what they proudly called the ``Big Beautiful Bill.'' It 
made the largest cuts to health care in American history. It 
made the largest cuts to nutrition assistance in American 
history. It added roughly $4.7 trillion to the national debt--
more than almost any other piece of legislation in American 
history--to finance massive tax breaks for billionaires and the 
wealthiest corporations.
    President Trump and Congressional Republicans assured 
Americans that this bill would strengthen the economy, lower 
prices, and help working families. But more than a year later, 
the record proves that was just an empty promise. Prices have 
not gone down. Families are still paying too much for 
groceries, housing, health care, and gas. President Trump's 
reckless tariff taxes and his war in Iran have made things even 
worse.
    President Trump's economic record is a disaster, just like 
the so-called ``Big Beautiful Bill.'' Because of that law and 
other policies, more than 8 million Americans have lost access 
to health care. Everyone else is paying higher premiums, 
deductibles, and out-of-pocket costs. More than 4 million 
Americans--including over 1.5 million children--have lost 
access to food assistance. All so billionaires could get 
another enormous tax break.
    Prices remain painfully high. Millions are losing health 
care and food assistance. Working families are paying more 
while the wealthiest Americans receive another windfall. None 
of this was an accident. It is the direct result of decisions 
made by President Trump and this Republican Congress.
    Congressional Republicans could use this next 
reconciliation bill to repair the damage they caused. They 
could lower health care costs. They could help families afford 
groceries. They could reverse their devastating cuts to 
Medicaid and food assistance.
    But that is not what they are doing.
    Instead of lowering costs or helping the American people, 
Republicans are using their third reconciliation bill to hand 
this Administration tens of billions of dollars to fund the 
most unpopular war in American history.
    The hypocrisy is breathtaking. Just a few months ago, these 
same Republicans told us America could not afford to help 
people see a doctor. They told us we could not afford to help 
parents pay for childcare. They told us we could not afford to 
help struggling families put food on the table.
    But now, suddenly, there is no limit to how much they are 
willing to spend on an endless war abroad.
    Democrats offered 14 amendments, but Republicans 
unanimously opposed every single one. We offered amendments to 
reverse cuts to Medicaid and SNAP. We fought to prevent 
taxpayer money from being used to fund President Trump's vanity 
ballroom and payouts to violent criminals who assaulted law 
enforcement on January 6th. But Republicans refused all of our 
amendments.
    We believe the American people's tax dollars should be 
spent making their lives better. We need a budget that invests 
in the American people and puts their needs ahead of the whims 
of billionaires and one corrupt President. This budget fails on 
all counts, and we oppose it.

            Sincerely,
                                   Brendan F. Boyle,
                                           Ranking Member.
                                   Lloyd Doggett,
                                   Robert C. ``Bobby'' Scott,
                                   Scott H. Peters,
                                   Jimmy Panetta,
                                   Bonnie Watson Coleman,
                                   Stacey E. Plaskett,
                                   Veronica Escobar,
                                   Ilhan Omar,
                                   Becca Balint,
                                   Marcy Kaptur,
                                   Pramila Jayapal,
                                   Judy Chu,
                                   Paul D. Tonko,
                                   Morgan McGarvey,
                                   Gabe Amo,
                                           Members of Congress.







119th CONGRESS
  2d Session
H. CON. RES. 113

Establishing 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.

                         CONCURRENT RESOLUTION

Establishing 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.

  Resolved by the House of Representatives (the Senate 
concurring),

SECTION 1. CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 2027.

  (a) Declaration.--The Congress determines and declares that 
prior concurrent resolutions on the budget are replaced as of 
fiscal year 2027 and that this concurrent resolution 
establishes the budget for fiscal year 2027 and sets forth the 
appropriate budgetary levels for fiscal years 2028 through 
2036.
  (b) Table of Contents.--The table of contents for this 
concurrent resolution is as follows:

Sec. 1. Concurrent resolution on the budget for fiscal year 2027.

                 TITLE I--RECOMMENDED LEVELS AND AMOUNTS

Sec. 101. Recommended levels and amounts.
Sec. 102. Major functional categories.

                        TITLE II--RECONCILIATION

Sec. 201. Reconciliation in the House of Representatives.

                         TITLE III--RESERVE FUND

Sec. 301. Reserve fund for reconciliation legislation in the House of 
          Representatives.

                         TITLE IV--OTHER MATTERS

Sec. 401. Enforcement filing.
Sec. 402. Budgetary treatment of administrative expenses.
Sec. 403. Application and effect of changes in allocations and 
          aggregates.
Sec. 404. Adjustments to reflect changes in concepts and definitions in 
          the House of Representatives.
Sec. 405. Adjustment for changes in the baseline.
Sec. 406. Emergency requirements.
Sec. 407. Additional adjustments.
Sec. 408. Exercise of rulemaking powers.

                TITLE I--RECOMMENDED LEVELS AND AMOUNTS

SEC. 101. RECOMMENDED LEVELS AND AMOUNTS.

  The following budgetary levels are appropriate for each of 
fiscal years 2027 through 2036:
          (1) Federal revenues.--For purposes of the 
        enforcement of this concurrent resolution:
                  (A) The recommended levels of Federal 
                revenues are as follows:
  Fiscal year 2027: $4,481,487,000,000.
  Fiscal year 2028: $4,613,874,000,000.
  Fiscal year 2029: $4,804,166,000,000.
  Fiscal year 2030: $5,019,004,000,000.
  Fiscal year 2031: $5,231,798,000,000.
  Fiscal year 2032: $5,430,293,000,000.
  Fiscal year 2033: $5,629,428,000,000.
  Fiscal year 2034: $5,843,060,000,000.
  Fiscal year 2035: $6,079,841,000,000.
  Fiscal year 2036: $6,340,095,000,000.
                  (B) The amounts by which the aggregate levels 
                of Federal revenues should be changed are as 
                follows:
  Fiscal year 2027: $0.
  Fiscal year 2028: $0.
  Fiscal year 2029: $0.
  Fiscal year 2030: $0.
  Fiscal year 2031: $0.
  Fiscal year 2032: $0.
  Fiscal year 2033: $0.
  Fiscal year 2034: $0.
  Fiscal year 2035: $0.
  Fiscal year 2036: $0.
          (2) New budget authority.--For purposes of the 
        enforcement of this concurrent resolution, the 
        appropriate levels of total new budget authority are as 
        follows:
  Fiscal year 2027: $5,970,796,000,000.
  Fiscal year 2028: $6,123,042,000,000.
  Fiscal year 2029: $6,228,057,000,000.
  Fiscal year 2030: $6,510,728,000,000.
  Fiscal year 2031: $6,700,183,000,000.
  Fiscal year 2032: $6,935,858,000,000.
  Fiscal year 2033: $7,317,354,000,000.
  Fiscal year 2034: $7,482,024,000,000.
  Fiscal year 2035: $7,579,255,000,000.
  Fiscal year 2036: $7,982,009,000,000.
          (3) Budget outlays.--For purposes of the enforcement 
        of this concurrent resolution, the appropriate levels 
        of total budget outlays are as follows:
  Fiscal year 2027: $6,083,143,000,000.
  Fiscal year 2028: $6,254,653,000,000.
  Fiscal year 2029: $6,257,411,000,000.
  Fiscal year 2030: $6,522,342,000,000.
  Fiscal year 2031: $6,666,776,000,000.
  Fiscal year 2032: $6,866,535,000,000.
  Fiscal year 2033: $7,267,790,000,000.
  Fiscal year 2034: $7,376,820,000,000.
  Fiscal year 2035: $7,408,167,000,000.
  Fiscal year 2036: $7,855,672,000,000.
          (4) Deficits (on-budget).--For purposes of the 
        enforcement of this concurrent resolution, the amounts 
        of the deficits (on-budget) are as follows:
  Fiscal year 2027: $1,601,656,000,000.
  Fiscal year 2028: $1,640,779,000,000.
  Fiscal year 2029: $1,453,245,000,000.
  Fiscal year 2030: $1,503,338,000,000.
  Fiscal year 2031: $1,434,978,000,000.
  Fiscal year 2032: $1,436,242,000,000.
  Fiscal year 2033: $1,638,362,000,000.
  Fiscal year 2034: $1,533,760,000,000.
  Fiscal year 2035: $1,328,326,000,000.
  Fiscal year 2036: $1,515,577,000,000.
          (5) Debt subject to limit.--The appropriate levels of 
        debt subject to limit are as follows:
  Fiscal year 2027: $41,359,068,000,000.
  Fiscal year 2028: $43,175,295,000,000.
  Fiscal year 2029: $44,745,023,000,000.
  Fiscal year 2030: $46,283,651,000,000.
  Fiscal year 2031: $47,654,383,000,000.
  Fiscal year 2032: $49,104,237,000,000.
  Fiscal year 2033: $51,011,090,000,000.
  Fiscal year 2034: $52,813,480,000,000.
  Fiscal year 2035: $54,443,781,000,000.
  Fiscal year 2036: $56,170,252,000,000.
          (6) Debt held by the public.--The appropriate levels 
        of debt held by the public are as follows:
  Fiscal year 2027: $33,935,518,000,000.
  Fiscal year 2028: $35,822,138,000,000.
  Fiscal year 2029: $37,506,696,000,000.
  Fiscal year 2030: $39,222,225,000,000.
  Fiscal year 2031: $40,815,075,000,000.
  Fiscal year 2032: $42,396,377,000,000.
  Fiscal year 2033: $44,125,126,000,000.
  Fiscal year 2034: $45,697,043,000,000.
  Fiscal year 2035: $47,008,876,000,000.
  Fiscal year 2036: $48,476,264,000,000.

SEC. 102. MAJOR FUNCTIONAL CATEGORIES.

  The Congress determines and declares that the appropriate 
levels of new budget authority and outlays for fiscal years 
2027 through 2036 for each major functional category are:
          (1) National Defense (050):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $955,085,000,000.
                          (B) Outlays, $978,947,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $982,359,000,000.
                          (B) Outlays, $992,690,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $1,007,889,000,000.
                          (B) Outlays, $996,559,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $1,029,810,000,000.
                          (B) Outlays, $1,015,126,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $1,053,576,000,000.
                          (B) Outlays, $1,030,291,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $1,079,344,000,000.
                          (B) Outlays, $1,048,606,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $1,105,691,000,000.
                          (B) Outlays, $1,081,405,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $1,131,379,000,000.
                          (B) Outlays, $1,097,992,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $1,157,331,000,000.
                          (B) Outlays, $1,112,803,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $1,184,416,000,000.
                          (B) Outlays, $1,148,892,000,000.
          (2) International Affairs (150):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $60,346,000,000.
                          (B) Outlays, $50,221,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $62,670,000,000.
                          (B) Outlays, $53,816,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $65,885,000,000.
                          (B) Outlays, $61,625,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $67,295,000,000.
                          (B) Outlays, $62,196,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $68,779,000,000.
                          (B) Outlays, $63,496,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $70,272,000,000.
                          (B) Outlays, $64,937,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $71,782,000,000.
                          (B) Outlays, $66,509,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $73,349,000,000.
                          (B) Outlays, $67,971,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $74,913,000,000.
                          (B) Outlays, $69,451,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $76,562,000,000.
                          (B) Outlays, $70,914,000,000.
          (3) General Science, Space, and Technology (250):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $42,383,000,000.
                          (B) Outlays, $44,604,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $43,346,000,000.
                          (B) Outlays, $44,665,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $44,317,000,000.
                          (B) Outlays, $45,250,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $45,255,000,000.
                          (B) Outlays, $44,932,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $46,239,000,000.
                          (B) Outlays, $44,982,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $47,230,000,000.
                          (B) Outlays, $45,791,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $48,222,000,000.
                          (B) Outlays, $46,754,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $49,249,000,000.
                          (B) Outlays, $47,750,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $50,288,000,000.
                          (B) Outlays, $48,768,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $51,371,000,000.
                          (B) Outlays, $49,807,000,000.
          (4) Energy (270):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $22,037,000,000.
                          (B) Outlays, $26,556,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $19,254,000,000.
                          (B) Outlays, $27,302,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $19,067,000,000.
                          (B) Outlays, $25,974,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $18,036,000,000.
                          (B) Outlays, $21,993,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $17,812,000,000.
                          (B) Outlays, $18,225,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $19,580,000,000.
                          (B) Outlays, $18,269,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $19,831,000,000.
                          (B) Outlays, $18,011,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $20,154,000,000.
                          (B) Outlays, $18,262,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $20,772,000,000.
                          (B) Outlays, $18,817,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $21,304,000,000.
                          (B) Outlays, $19,283,000,000.
          (5) Natural Resources and Environment (300):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $67,830,000,000.
                          (B) Outlays, $77,459,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $69,086,000,000.
                          (B) Outlays, $77,893,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $69,959,000,000.
                          (B) Outlays, $77,970,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $70,257,000,000.
                          (B) Outlays, $75,843,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $71,477,000,000.
                          (B) Outlays, $75,005,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $72,684,000,000.
                          (B) Outlays, $74,386,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $74,618,000,000.
                          (B) Outlays, $75,378,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $76,513,000,000.
                          (B) Outlays, $74,748,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $77,417,000,000.
                          (B) Outlays, $75,511,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $79,379,000,000.
                          (B) Outlays, $76,948,000,000.
          (6) Agriculture (350):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $41,847,000,000.
                          (B) Outlays, $50,233,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $41,600,000,000.
                          (B) Outlays, $46,906,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $41,499,000,000.
                          (B) Outlays, $41,828,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $39,255,000,000.
                          (B) Outlays, $38,754,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $39,267,000,000.
                          (B) Outlays, $38,063,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $39,994,000,000.
                          (B) Outlays, $38,476,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $40,606,000,000.
                          (B) Outlays, $39,517,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $40,870,000,000.
                          (B) Outlays, $40,249,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $41,269,000,000.
                          (B) Outlays, $41,042,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $41,827,000,000.
                          (B) Outlays, $41,211,000,000.
          (7) Commerce and Housing Credit (370):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $25,633,000,000.
                          (B) Outlays, $1,626,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, -
                        $57,105,000,000.
                          (B) Outlays, -$82,333,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $27,701,000,000.
                          (B) Outlays, $8,112,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $26,621,000,000.
                          (B) Outlays, $4,237,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $26,516,000,000.
                          (B) Outlays, $2,212,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $26,534,000,000.
                          (B) Outlays, $848,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $20,492,000,000.
                          (B) Outlays, -$6,635,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $29,326,000,000.
                          (B) Outlays, $284,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $29,727,000,000.
                          (B) Outlays, -$853,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $30,424,000,000.
                          (B) Outlays, -$2,080,000,000.
          (8) Transportation (400):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $166,534,000,000.
                          (B) Outlays, $163,408,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $169,908,000,000.
                          (B) Outlays, $170,876,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $171,775,000,000.
                          (B) Outlays, $173,510,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $170,989,000,000.
                          (B) Outlays, $173,079,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $173,090,000,000.
                          (B) Outlays, $175,852,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $178,360,000,000.
                          (B) Outlays, $181,371,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $180,675,000,000.
                          (B) Outlays, $184,337,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $183,042,000,000.
                          (B) Outlays, $186,059,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $185,346,000,000.
                          (B) Outlays, $188,036,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $187,775,000,000.
                          (B) Outlays, $192,319,000,000.
          (9) Community and Regional Development (450):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $41,195,000,000.
                          (B) Outlays, $66,116,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $41,946,000,000.
                          (B) Outlays, $63,807,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $42,857,000,000.
                          (B) Outlays, $55,194,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $43,734,000,000.
                          (B) Outlays, $49,744,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $44,625,000,000.
                          (B) Outlays, $47,110,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $45,494,000,000.
                          (B) Outlays, $45,585,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $46,332,000,000.
                          (B) Outlays, $44,128,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $47,237,000,000.
                          (B) Outlays, $43,653,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $48,218,000,000.
                          (B) Outlays, $43,582,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $49,251,000,000.
                          (B) Outlays, $44,176,000,000.
          (10) Education, Training, Employment, and Social 
        Services (500):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $136,286,000,000.
                          (B) Outlays, $139,557,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $138,324,000,000.
                          (B) Outlays, $136,177,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $140,974,000,000.
                          (B) Outlays, $138,114,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $143,692,000,000.
                          (B) Outlays, $140,448,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $146,554,000,000.
                          (B) Outlays, $143,133,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $149,749,000,000.
                          (B) Outlays, $146,147,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $152,984,000,000.
                          (B) Outlays, $149,233,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $155,900,000,000.
                          (B) Outlays, $152,119,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $158,838,000,000.
                          (B) Outlays, $155,006,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $161,864,000,000.
                          (B) Outlays, $157,933,000,000.
          (11) Health (550):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $1,012,489,000,000.
                          (B) Outlays, $991,303,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $1,017,963,000,000.
                          (B) Outlays, $1,009,904,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $1,043,294,000,000.
                          (B) Outlays, $1,026,048,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $1,068,044,000,000.
                          (B) Outlays, $1,056,193,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $1,090,585,000,000.
                          (B) Outlays, $1,087,706,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $1,133,789,000,000.
                          (B) Outlays, $1,125,873,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $1,180,147,000,000.
                          (B) Outlays, $1,169,326,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $1,225,708,000,000.
                          (B) Outlays, $1,213,058,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $1,275,106,000,000.
                          (B) Outlays, $1,260,928,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $1,329,236,000,000.
                          (B) Outlays, $1,314,489,000,000.
          (12) Medicare (570):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $1,149,338,000,000.
                          (B) Outlays, $1,148,649,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $1,294,352,000,000.
                          (B) Outlays, $1,293,601,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $1,214,269,000,000.
                          (B) Outlays, $1,213,516,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $1,366,819,000,000.
                          (B) Outlays, $1,366,064,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $1,447,843,000,000.
                          (B) Outlays, $1,447,086,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $1,537,619,000,000.
                          (B) Outlays, $1,536,866,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $1,766,981,000,000.
                          (B) Outlays, $1,766,187,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $1,771,433,000,000.
                          (B) Outlays, $1,770,648,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $1,745,418,000,000.
                          (B) Outlays, $1,744,596,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $1,982,616,000,000.
                          (B) Outlays, $1,981,764,000,000.
          (13) Income Security (600):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $721,101,000,000.
                          (B) Outlays, $715,202,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $734,371,000,000.
                          (B) Outlays, $734,156,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $734,872,000,000.
                          (B) Outlays, $719,411,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $754,343,000,000.
                          (B) Outlays, $744,691,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $769,512,000,000.
                          (B) Outlays, $758,425,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $787,995,000,000.
                          (B) Outlays, $775,944,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $809,966,000,000.
                          (B) Outlays, $805,125,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $820,962,000,000.
                          (B) Outlays, $809,124,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $829,297,000,000.
                          (B) Outlays, $807,646,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $853,928,000,000.
                          (B) Outlays, $840,186,000,000.
          (14) Social Security (650):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $71,135,000,000.
                          (B) Outlays, $71,135,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $74,970,000,000.
                          (B) Outlays, $74,970,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $82,084,000,000.
                          (B) Outlays, $82,084,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $87,394,000,000.
                          (B) Outlays, $87,394,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $91,336,000,000.
                          (B) Outlays, $91,336,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $95,906,000,000.
                          (B) Outlays, $95,906,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $101,080,000,000.
                          (B) Outlays, $101,080,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $106,598,000,000.
                          (B) Outlays, $106,598,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $112,559,000,000.
                          (B) Outlays, $112,559,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $118,538,000,000.
                          (B) Outlays, $118,538,000,000.
          (15) Veterans Benefits and Services (700):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $450,026,000,000.
                          (B) Outlays, $449,840,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $472,729,000,000.
                          (B) Outlays, $494,955,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $495,351,000,000.
                          (B) Outlays, $468,176,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $516,490,000,000.
                          (B) Outlays, $513,230,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $533,555,000,000.
                          (B) Outlays, $529,785,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $554,300,000,000.
                          (B) Outlays, $550,972,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $576,778,000,000.
                          (B) Outlays, $601,751,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $600,111,000,000.
                          (B) Outlays, $598,973,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $624,549,000,000.
                          (B) Outlays, $589,870,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $649,609,000,000.
                          (B) Outlays, $645,497,000,000.
          (16) Administration of Justice (750):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $91,423,000,000.
                          (B) Outlays, $111,372,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $90,880,000,000.
                          (B) Outlays, $118,929,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $92,952,000,000.
                          (B) Outlays, $120,040,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $95,468,000,000.
                          (B) Outlays, $121,409,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $97,296,000,000.
                          (B) Outlays, $114,659,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $104,427,000,000.
                          (B) Outlays, $115,579,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $107,057,000,000.
                          (B) Outlays, $108,068,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $109,246,000,000.
                          (B) Outlays, $108,546,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $111,973,000,000.
                          (B) Outlays, $109,286,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $114,820,000,000.
                          (B) Outlays, $112,048,000,000.
          (17) General Government (800):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $31,675,000,000.
                          (B) Outlays, $37,393,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $32,811,000,000.
                          (B) Outlays, $37,741,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $33,865,000,000.
                          (B) Outlays, $37,977,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $35,194,000,000.
                          (B) Outlays, $38,526,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $36,045,000,000.
                          (B) Outlays, $38,220,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $37,220,000,000.
                          (B) Outlays, $37,252,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $38,030,000,000.
                          (B) Outlays, $37,927,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $38,859,000,000.
                          (B) Outlays, $38,433,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $39,736,000,000.
                          (B) Outlays, $39,249,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $40,681,000,000.
                          (B) Outlays, $40,112,000,000.
          (18) Net Interest (900):
                  Fiscal year 2027:
                          (A) New budget authority, 
                        $1,146,866,000,000.
                          (B) Outlays, $1,146,866,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, 
                        $1,236,463,000,000.
                          (B) Outlays, $1,236,463,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, 
                        $1,313,485,000,000.
                          (B) Outlays, $1,313,485,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, 
                        $1,383,390,000,000.
                          (B) Outlays, $1,383,390,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, 
                        $1,454,965,000,000.
                          (B) Outlays, $1,454,965,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, 
                        $1,519,836,000,000.
                          (B) Outlays, $1,519,836,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, 
                        $1,588,216,000,000.
                          (B) Outlays, $1,588,216,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, 
                        $1,658,335,000,000.
                          (B) Outlays, $1,658,335,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, 
                        $1,719,369,000,000.
                          (B) Outlays, $1,719,369,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, 
                        $1,786,098,000,000.
                          (B) Outlays, $1,786,098,000,000.
          (19) Allowances (920):
                  Fiscal year 2027:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2028:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2029:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2030:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2031:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2032:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2033:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2034:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2035:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
                  Fiscal year 2036:
                          (A) New budget authority, $0.
                          (B) Outlays, $0.
          (20) Government-Wide Savings (930):
                  Fiscal year 2027:
                          (A) New budget authority, -
                        $124,103,000,000.
                          (B) Outlays, -$49,236,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, -
                        $199,332,000,000.
                          (B) Outlays, -$134,368,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, -
                        $261,367,000,000.
                          (B) Outlays, -$194,791,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, -
                        $286,812,000,000.
                          (B) Outlays, -$250,361,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, -
                        $333,253,000,000.
                          (B) Outlays, -$318,138,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, -
                        $380,167,000,000.
                          (B) Outlays, -$371,801,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, -
                        $427,358,000,000.
                          (B) Outlays, -$423,751,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, -
                        $476,296,000,000.
                          (B) Outlays, -$476,031,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, -
                        $543,471,000,000.
                          (B) Outlays, -$548,098,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, -
                        $594,536,000,000.
                          (B) Outlays, -$599,310,000,000.
          (21) Undistributed Offsetting Receipts (950):
                  Fiscal year 2027:
                          (A) New budget authority, -
                        $138,330,000,000.
                          (B) Outlays, -$138,108,000,000.
                  Fiscal year 2028:
                          (A) New budget authority, -
                        $143,553,000,000.
                          (B) Outlays, -$143,497,000,000.
                  Fiscal year 2029:
                          (A) New budget authority, -
                        $152,671,000,000.
                          (B) Outlays, -$152,671,000,000.
                  Fiscal year 2030:
                          (A) New budget authority, -
                        $164,546,000,000.
                          (B) Outlays, -$164,546,000,000.
                  Fiscal year 2031:
                          (A) New budget authority, -
                        $175,637,000,000.
                          (B) Outlays, -$175,637,000,000.
                  Fiscal year 2032:
                          (A) New budget authority, -
                        $184,308,000,000.
                          (B) Outlays, -$184,308,000,000.
                  Fiscal year 2033:
                          (A) New budget authority, -
                        $184,776,000,000.
                          (B) Outlays, -$184,776,000,000.
                  Fiscal year 2034:
                          (A) New budget authority, -
                        $179,951,000,000.
                          (B) Outlays, -$179,951,000,000.
                  Fiscal year 2035:
                          (A) New budget authority, -
                        $179,401,000,000.
                          (B) Outlays, -$179,401,000,000.
                  Fiscal year 2036:
                          (A) New budget authority, -
                        $183,154,000,000.
                          (B) Outlays, -$183,154,000,000.

                        TITLE II--RECONCILIATION

SEC. 201. RECONCILIATION IN THE HOUSE OF REPRESENTATIVES.

  (a) Submissions.--In the House of Representatives, not later 
than September 11, 2026, the committees named in subsection (b) 
shall submit their recommendations on changes in laws within 
their jurisdictions to the Committee on the Budget of the House 
of Representatives to carry out this section.
  (b) Instructions.--
          (1) Committee on agriculture.--The Committee on 
        Agriculture shall submit changes in laws within its 
        jurisdiction that increase the deficit by not more than 
        $12,000,000,000 for the period of fiscal years 2027 
        through 2036.
          (2) Committee on armed services.--The Committee on 
        Armed Services shall submit changes in laws within its 
        jurisdiction that increase the deficit by not more than 
        $60,000,000,000 for the period of fiscal years 2027 
        through 2036.
          (3) Permanent select committee on intelligence.--The 
        Permanent Select Committee on Intelligence shall submit 
        changes in laws within its jurisdiction that increase 
        the deficit by not more than $13,000,000,000 for the 
        period of fiscal years 2027 through 2036.
          (4) Committee on house administration.--The Committee 
        on House Administration shall submit changes in laws 
        within its jurisdiction that increase the deficit by 
        not more than $10,000,000,000 for the period of fiscal 
        years 2027 through 2036.

                        TITLE III--RESERVE FUND

SEC. 301. RESERVE FUND FOR RECONCILIATION LEGISLATION IN THE HOUSE OF 
                    REPRESENTATIVES.

  (a) In General.--In the House of Representatives, the chair 
of the Committee on the Budget may revise the allocations of a 
committee or committees, aggregates, and other appropriate 
levels in this resolution for any bill or joint resolution 
considered pursuant to section 201 containing the 
recommendations of one or more committees, or for one or more 
amendments to, a conference report on, or an amendment between 
the Houses in relation to such a bill or joint resolution, by 
the amounts necessary to accommodate the budgetary effects of 
the legislation, if the budgetary effects of the legislation 
comply with the reconciliation instructions under this 
concurrent resolution.
  (b) Determination of Compliance.--For purposes of this 
section, compliance with the reconciliation instructions under 
this concurrent resolution shall be determined by the chair of 
the Committee on the Budget of the House of Representatives.

                        TITLE IV--OTHER MATTERS

SEC. 401. ENFORCEMENT FILING.

  In the House of Representatives, if a concurrent resolution 
on the budget for fiscal year 2027 is adopted without the 
appointment of a committee of conference on the disagreeing 
votes of the two Houses with respect to this concurrent 
resolution on the budget, for the purpose of enforcing the 
Congressional Budget Act of 1974 (2 U.S.C. 621 et seq.) and 
applicable rules and requirements set forth in the concurrent 
resolution on the budget, the allocations provided for in this 
subsection shall apply in the House of Representatives in the 
same manner as if such allocations were in a joint explanatory 
statement accompanying a conference report on the budget for 
fiscal year 2027. The chair of the Committee on the Budget of 
the House of Representatives shall submit a statement for 
publication in the Congressional Record containing--
          (1) for the Committee on Appropriations, committee 
        allocations for fiscal year 2027 consistent with title 
        I for the purpose of enforcing section 302 of the 
        Congressional Budget Act of 1974 (2 U.S.C. 633); and
          (2) for all committees other than the Committee on 
        Appropriations, committee allocations consistent with 
        title I for fiscal year 2027 and for the period of 
        fiscal years 2027 through 2036 for the purpose of 
        enforcing section 302 of the Congressional Budget Act 
        of 1974 (2 U.S.C. 633).

SEC. 402. BUDGETARY TREATMENT OF ADMINISTRATIVE EXPENSES.

  (a) In General.--In the House of Representatives, 
notwithstanding section 302(a)(1) of the Congressional Budget 
Act of 1974 (2 U.S.C. 633(a)(1)), section 13301 of the Budget 
Enforcement Act of 1990, and section 2009a of title 39, United 
States Code, the report, joint explanatory statement, or the 
statement filed pursuant to section 401, as applicable, 
accompanying this concurrent resolution shall include in its 
allocation to the Committee on Appropriations under section 
302(a) of the Congressional Budget Act of 1974 (2 U.S.C. 
633(a)) amounts for the discretionary administrative expenses 
of the Social Security Administration and the United States 
Postal Service.
  (b) Special Rule.--In the House of Representatives, for 
purposes of enforcing section 302(f) of the Congressional 
Budget Act of 1974 (2 U.S.C. 633(f)), estimates of the levels 
of total new budget authority and total outlays provided by a 
measure shall include any discretionary amounts described in 
subsection (a).

SEC. 403. APPLICATION AND EFFECT OF CHANGES IN ALLOCATIONS AND 
                    AGGREGATES.

  (a) Application.--In the House of Representatives, any 
adjustments of the allocations, aggregates, and other budgetary 
levels made pursuant to this concurrent resolution shall--
          (1) apply while that 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.
  (b) Effect of Changed Allocations and Aggregates.--Revised 
allocations, aggregates, and other budgetary levels resulting 
from these adjustments shall be considered for the purposes of 
the Congressional Budget Act of 1974 (2 U.S.C. 621 et seq.) as 
the allocations, aggregates, or other budgetary levels 
contained in this concurrent resolution.
  (c) Budget Committee Determinations.--For purposes of this 
concurrent resolution, the budgetary levels for a fiscal year 
or period of fiscal years shall be determined on the basis of 
estimates made by the chair of the Committee on the Budget of 
the House of Representatives.
  (d) Aggregates, Allocations and Application.--In the House of 
Representatives, for purposes of this concurrent resolution and 
budget enforcement, the consideration of any bill or joint 
resolution, or amendment thereto or conference report thereon, 
for which the chair of the Committee on the Budget makes 
adjustments or revisions in the allocations, aggregates, and 
other budgetary levels of this concurrent resolution shall not 
be subject to the point of order set forth in clause 10 of rule 
XXI of the Rules of the House of Representatives.

SEC. 404. ADJUSTMENTS TO REFLECT CHANGES IN CONCEPTS AND DEFINITIONS IN 
                    THE HOUSE OF REPRESENTATIVES.

  In the House of Representatives, the chair of the Committee 
on the Budget may adjust the appropriate aggregates, 
allocations, and other budgetary levels in this concurrent 
resolution for any change in budgetary concepts and definitions 
consistent with section 251(b)(1) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 901(b)(1)).

SEC. 405. ADJUSTMENT FOR CHANGES IN THE BASELINE.

  In the House of Representatives, the chair of the Committee 
on the Budget may adjust the allocations, aggregates, and other 
appropriate budgetary levels in this concurrent resolution to 
reflect changes resulting from the Congressional Budget 
Office's update to its baseline for fiscal years 2027 through 
2036.

SEC. 406. EMERGENCY REQUIREMENTS.

  (a) In General.--If a bill, joint resolution, amendment, or 
conference report making appropriations for discretionary 
amounts contains a provision providing new budget authority and 
outlays, and a designation of such provision as an emergency 
requirement, the chair of the Committee on the Budget of the 
House shall not count the budgetary effects of such provision 
for any purpose in the House.
  (b) Application.--
          (1) Exclusion.--A proposal to strike a designation 
        under subsection (a) shall be excluded from an 
        evaluation of budgetary effects for any purpose in the 
        House.
          (2) Amendment.--An amendment offered under subsection 
        (a) that also proposes to reduce each amount 
        appropriated or otherwise made available by the pending 
        measure that is not required to be appropriated or 
        otherwise made available shall be in order at any point 
        in the reading of the pending measure in the House.
  (c) Definitions.--For purposes of this section, the following 
definitions apply:
          (1) Emergency.--The term ``emergency'' means a 
        situation that--
                  (A) requires new budget authority and outlays 
                (or new budget authority and the outlays 
                flowing therefrom) for the prevention or 
                mitigation of, or response to, loss of life or 
                property, or a threat to national security; and
                  (B) is unanticipated.
          (2) Unanticipated.--The term ``unanticipated'' means 
        that the underlying situation is--
                  (A) sudden, which means quickly coming into 
                being or not building up over time;
                  (B) urgent, which means a pressing and 
                compelling need requiring immediate action;
                  (C) unforeseen, which means not predicted or 
                anticipated as an emerging need; and
                  (D) temporary, which means not of a permanent 
                duration.

SEC. 407. ADDITIONAL ADJUSTMENTS.

  (a) Adjustment for Disaster Relief.--The chair of the 
Committee on the Budget of the House of Representatives may 
adjust the allocations, aggregates, and other appropriate 
budgetary levels in this concurrent resolution as follows:
          (1) In general.--If a bill, joint resolution, 
        amendment, or conference report makes discretionary 
        appropriations that Congress designates as being for 
        disaster relief, the adjustment for fiscal year 2027 
        shall be the total of such appropriations for fiscal 
        year 2027 designated as being for disaster relief, but 
        not to exceed the amount equal to the total amount 
        calculated for fiscal year 2027 in accordance with the 
        formula in section 251(b)(2)(D)(i) of the Balanced 
        Budget and Emergency Deficit Control Act of 1985 (2 
        U.S.C. 901(b)(2)(D)(i)) except that such formula shall 
        be applied by substituting ``fiscal year 2027'' for 
        ``fiscal years 2024 and 2025''.
          (2) Definition.--As used in this subsection, the term 
        ``disaster relief'' means activities carried out 
        pursuant to a determination under section 102(2) of the 
        Robert T. Stafford Disaster Relief and Emergency 
        Assistance Act (42 U.S.C. 5122(2)).
  (b) Adjustment for Wildfire Suppression.--The chair of the 
Committee on the Budget of the House of Representatives may 
adjust the allocations, aggregates, and other appropriate 
budgetary levels in this concurrent resolution as follows:
          (1) In general.--If a bill, joint resolution, 
        amendment, or conference report making discretionary 
        appropriations for fiscal year 2027 specifies an amount 
        for wildfire suppression operations in the Wildland 
        Fire Management accounts at the Department of 
        Agriculture or the Department of the Interior, then the 
        adjustment shall be the amount of additional new budget 
        authority specified in such measure as being for 
        wildfire suppression operations for fiscal year 2027, 
        but shall not exceed $2,950,000,000.
          (2) Definitions.--As used in this subsection, the 
        terms ``additional new budget authority'' and 
        ``wildfire suppression operations'' have the meanings 
        specified in subclauses (I) and (II), respectively, of 
        section 251(b)(2)(F)(ii) of the Balanced Budget and 
        Emergency Deficit Control Act of 1985 (2 U.S.C. 
        901(b)(2)(F)(ii)(I) and (II)).
  (c) Adjustment for Health Care Fraud and Abuse Control.--The 
chair of the Committee on the Budget of the House of 
Representatives may adjust the allocations, aggregates, and 
other appropriate budgetary levels in this concurrent 
resolution as follows:
          (1) In general.--If a bill, joint resolution, 
        amendment, or conference report making discretionary 
        appropriations for fiscal year 2027 specifies an amount 
        for the health care fraud and abuse control program at 
        the Department of Health and Human Services (75-8393-0-
        7-571), then the adjustment shall be the amount of 
        additional new budget authority specified in such 
        measure for such program for fiscal year 2027, but 
        shall not exceed $658,000,000.
          (2) Definition.--As used in this subsection, the term 
        ``additional new budget authority'' means the amount 
        provided for fiscal year 2027, in excess of 
        $311,000,000, in a bill, joint resolution, amendment, 
        or conference report making discretionary 
        appropriations and specified to pay for the costs of 
        the health care fraud and abuse control program.
  (d) Adjustment for Continuing Disability Reviews and 
Redeterminations.--The chair of the Committee on the Budget of 
the House of Representatives may adjust the allocations, 
aggregates, and other appropriate budgetary levels in this 
concurrent resolution as follows:
          (1) In general.--If a bill, joint resolution, 
        amendment, or conference report making discretionary 
        appropriations for fiscal year 2027 specifies an amount 
        for continuing disability reviews under titles II and 
        XVI of the Social Security Act (42 U.S.C. 401 et seq., 
        1381 et seq.), for the cost associated with conducting 
        redeterminations of eligibility under title XVI of the 
        Social Security Act, for the cost of co-operative 
        disability investigation units, and for the cost 
        associated with the prosecution of fraud in the 
        programs and operations of the Social Security 
        Administration by Special Assistant United States 
        Attorneys, then the adjustment shall be the additional 
        new budget authority specified in such measure for such 
        expenses for fiscal year 2027, but shall not exceed 
        $2,124,000,000.
          (2) Definitions.--As used in this subsection--
                  (A) the term ``continuing disability 
                reviews'' means continuing disability reviews 
                under sections 221(i) and 1614(a)(4) of the 
                Social Security Act, including work-related 
                continuing disability reviews to determine 
                whether earnings derived from services 
                demonstrate an individual's ability to engage 
                in substantial gainful activity;
                  (B) the term ``redetermination'' means 
                redetermination of eligibility under sections 
                1611(c)(1) and 1614(a)(3)(H) of the Social 
                Security Act (42 U.S.C. 1382(c)(1), 
                1382c(a)(3)(H)); and
                  (C) the term ``additional new budget 
                authority'' means the amount provided for 
                fiscal year 2027, in excess of $273,000,000, in 
                a bill, joint resolution, amendment, or 
                conference report and specified to pay for the 
                costs of continuing disability reviews, 
                redeterminations, co-operative disability 
                investigation units, and fraud prosecutions 
                under the heading ``Limitation on 
                Administrative Expenses'' for the Social 
                Security Administration.
  (e) Adjustment for Reemployment Services and Eligibility 
Assessments.--The chair of the Committee on the Budget of the 
House of Representatives may adjust the allocations, 
aggregates, and other appropriate budgetary levels in this 
concurrent resolution as follows:
          (1) In general.--If a bill, joint resolution, 
        amendment, or conference report making discretionary 
        appropriations for fiscal year 2027 specifies an amount 
        for grants to States under section 306 of the Social 
        Security Act (42 U.S.C. 506) for claimants of regular 
        compensation, as defined in such section, including 
        those who are profiled as most likely to exhaust their 
        benefits, then the adjustment shall be the additional 
        new budget authority specified in such measure for such 
        grants for fiscal year 2027, but shall not exceed 
        $400,000,000.
          (2) Definitions.--As used in this subsection, the 
        term ``additional new budget authority'' means the 
        amount provided for fiscal year 2027, in excess of 
        $117,000,000, in a bill, joint resolution, amendment, 
        or conference report making discretionary 
        appropriations and specified to pay for grants to 
        States under section 306 of the Social Security Act (42 
        U.S.C. 506) for claimants of regular compensation, as 
        defined in such section, including those who are 
        profiled as most likely to exhaust their benefits.

SEC. 408. EXERCISE OF RULEMAKING POWERS.

  Congress adopts the provisions of this title--
          (1) as an exercise of the rulemaking power of the 
        Senate and the House of Representatives, respectively, 
        and as such they shall be considered as part of the 
        rules of each House or of that House to which they 
        specifically apply, and such rules shall supersede 
        other rules only to the extent that they are 
        inconsistent with such other rules; and
          (2) with full recognition of the constitutional right 
        of either the Senate or the House of Representatives to 
        change those rules (insofar as they relate to that 
        House) at any time, in the same manner, and to the same 
        extent as is the case of any other rule of the Senate 
        or House of Representatives.

                               [all]