Special Analysis 21-01
February 11, 2021
Summary 

S. Con. Res. 5, the concurrent budget resolution for fiscal year (FY) 2021, sets forth reconciliation directives, which allow Congress to enact mandatory spending and tax changes under limited debate and without risk of filibuster in the Senate. Budget Brief 21-07 provides additional information on the process.

The resolution provides for up to $1.9 trillion in additional federal spending for COVID-19 relief over 10 years. Many of the House and Senate authorizing committee proposals would affect funding for state and local governments. This tracking document is intended to help states follow the process.