Budget reconciliation is a special parliamentary procedure of the United States Congress set up to expedite the passage of certain budgetary legislation in the United States Senate. The procedure overrides the filibuster rules in the Senate, which may otherwise require a 60-vote supermajority for the passage by the Senate. Bills described as reconciliation bills can pass the Senate by a simple majority of 51 votes or 50 votes plus the Vice President as the tie-breaker. The reconciliation procedure also applies to the House of Representatives, but it has minor significance there, as the House does not have a supermajority requirement. Budget reconciliation bills can deal with spending, revenue, and the federal debt limit, and the Senate can pass one bill per year affecting each subject. Con