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How Does Budget Reconciliation Work? - Center for American Progress
Budget reconciliation (or simply “reconciliation”) is a special congressional procedure that allows for easier passage of tax and spending changes—as long as the changes adhere to certain rules. Congress can pass most bills with a simple majority in the House of Representatives, but 60 votes are needed in the Senate due to the filibuster. However, there are a few limited paths in the Senate to avoid a filibuster entirely and so pass a bill with a simple majority. The most well-known of these paths is a “privileged” process called budget reconciliation.