
Congress created the reconciliation process in 1974 to make it easier for the House and Senate to bring existing tax and spending laws into line with the levels set in the annual budget resolution. The process is especially important in the Senate because senators can’t filibuster reconciliation bills. Debate is capped at 20 hours.
The Byrd Rule prevents senators from using reconciliation to bypass the filibuster for legislation that is not truly budgetary. It bars “extraneous” provisions. A provision is considered extraneous if it has no budgetary effect, it is not in the reporting committee’s jurisdiction, its fiscal effects are merely incidental to their policy purpose, it increases the deficit beyond the budget window, or alters Social Security.
If a provision violates the Byrd Rule, a senator may raise a point of order. If sustained, the provision is struck from the bill. A senator may move to waive the rule before the presiding officer rules, but this requires 60 votes.