Skip Navigation
Federal Funding Guide

What reconciliation is—and is not

Basic facts about the GOP’s route to more tax cuts for billionaires, paid for by everyone else
Published: February 27, 2025

                                                 WHAT RECONCILIATION IS—AND IS NOT

  • “Reconciliation” is a budget process used nowadays to pass partisan legislation.
  • Generally, because of the filibuster, it takes 60 votes to pass a bill in the Senate—but not a reconciliation bill.
  • Reconciliation plays by special rules that require only a simple majority—51 votes instead of the usual 60, or just 50 votes when the vice president is of the same party as the majority.
  • The reconciliation process begins with each chamber passing an identical budget “resolution” that is not law and not signed by the president.
  • The budget resolution contains reconciliation instructions that direct some committees to achieve certain budgetary effects over a specified period of time. Committees then write legislation consistent with the instructions.
  • Provisions of the reconciliation bill must involve spending, taxes, or both.
  • At least one chamber must go through the full committee process of writing and marking up legislation. If the legislation includes tax changes, the House goes first.
  • Before final passage of the reconciliation bill, the Senate holds a “vote-a-rama”—a seemingly endless process of considering politically charged amendments.
  • Generally, the Senate parliamentarian decides what stays in the bill and what goes.
  • The reconciliation process cannot be used to cut funding for Title I or special education— for that, lawmakers must use the annual budget process called “appropriations.”

Are you an affiliate?

Jump to updates, opportunities, and resources for NEA state and local affiliates.

Education Funding and Budget

Congress funds critical programs serving the students most in need through the annual budget process. The federal fiscal year begins Oct. 1 and ends Sept. 30.
National Education Association logo

Great public schools for every student

The National Education Association (NEA), the nation's largest professional employee organization, is committed to advancing the cause of public education. NEA's 3 million members work at every level of education—from pre-school to university graduate programs. NEA has affiliate organizations in every state and in more than 14,000 communities across the United States.