Congressional Republicans are planning an ambitious strategy using budget reconciliation early in the 119th Congress. Reports indicate top priorities will include an initial defense, energy, and border package in the first month of the new administration, followed by a second package that would renew the 2017 tax cuts that are scheduled to expire at the end of 2025.

Details about what will specifically be included in the packages are scarce at this time. However, sources indicate incoming Senate Majority Leader John Thune (R-SD), House Speaker Mike Johnson (R-LA), and other leaders are pursuing the reconciliation process to quickly advance legislative priorities. Speaker Johnson attended a Senate policy meeting earlier this week to discuss potential options.

The budget reconciliation process allows for expedited consideration of certain changes in law related to spending, revenue, and the debt limit. It allows the Senate to advance legislation more easily, as it cannot be filibustered. The process was first made available by the 1974 Congressional Budget and Impoundment Control Act. It has been used 23 times since it was first used in 1980; most recently it was used to pass the 2022 Inflation Reduction Act. For more information about the budget reconciliation, visit the Congressional Budget Office.