Budget reconciliation is a legislative process in the U.S. Congress that allows for expedited consideration of tax, spending, and debt limit legislation. Unlike regular bills, reconciliation bills cannot be filibustered in the Senate, enabling passage with a simple majority. However, their use is subject to strict rules under the Congressional Budget Act and the "Byrd Rule," which limits the inclusion of provisions not directly related to budget changes. This process has been central to enacting major policy changes in recent years, including the Tax Cuts and Jobs Act of 2017 and the Inflation Reduction Act of 2022.