A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2026 and setting forth the appropriate budgetary levels for fiscal years 2027 through 2035.

Establishes overall federal budget levels for fiscal years 2026 through 2035, specifying annual targets for revenues, new budget authority, outlays, deficits, and federal debt.

Sets spending authority and outlay limits across 20 functional budget categories—including national defense, health, Medicare, and veterans' services—for fiscal years 2026 through 2035.

Directs the House Committees on Homeland Security and on the Judiciary to submit legislation by May 15, 2026, allowing each committee to increase the deficit by up to $70 billion through fiscal year 2035.

Directs the Senate Committees on Homeland Security and Governmental Affairs and on the Judiciary to report legislation by May 15, 2026, allowing each committee to increase the deficit by up to $70 billion through fiscal year 2035 to be packaged into a reconciliation bill.

Creates a deficit-neutral reserve fund in the Senate allowing budget adjustments for legislation that funds immigration enforcement personnel to arrest, detain, and expedite deportation of undocumented immigrants convicted of murder, rape, or child sexual abuse.

Permanently extends supermajority voting requirements in the Senate to waive budgetary points of order.

Exempts discretionary emergency appropriations that address sudden, urgent, and temporary crises from counting against House budget limits, while allowing floor amendments to reduce non-mandatory spending in those measures.

Sets specific targets for Senate budget enforcement covering Social Security revenues, outlays, and trust fund administrative expenses for fiscal years 2026 through 2035.

Caps discretionary administrative spending for the Postal Service in the Senate for each year from fiscal year 2026 through 2035.

Allows the House and Senate Budget Committee chairs to adjust budget limits to accommodate compliant reconciliation legislation, and exempts such legislation in the Senate from short-term and long-term deficit points of order.

Creates a deficit-neutral reserve fund in the Senate allowing budget adjustments for legislation supporting immigration enforcement and border security reforms undertaken by the President after Operation Metro Surge.

Requires the House and Senate Budget Committee chairs to publish committee spending allocations in the Congressional Record if this budget resolution is adopted without a formal conference committee.

Requires the House and Senate Appropriations Committees' spending caps to include discretionary administrative expenses for the Social Security Administration and the Postal Service.

Establishes that budget adjustments take effect upon a measure's enactment, and exempts bills with adjusted budget levels from House Pay-As-You-Go points of order.

Authorizes the House and Senate Budget Committee chairs to adjust budget levels to reflect changes in federal budget concepts and definitions.

Permits the House and Senate Budget Committee chairs to adjust budget totals and allocations to reflect updated Congressional Budget Office baseline economic and spending projections.