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date: 21 June 2021

Abstract and Keywords

The congressional budget process is composed of a set of formal procedures and rules, including informal practices that structure the action of the United States Congress on budgetary issues. There are two important notions in which the people use the term: first, congressional budget process relates to the entirety of the congressional process relative to the budget; and second, the congressional budget process refers to the formal process which centers on the adoption of a budget resolution that was created in 1974 through the enactment of the Congressional Budget Act and the Impoundment Control Act. This article aims to explain what the congressional budget is, how it works, and how it developed. It also aims to explore scholarship on the budget process and the significant intellectual debates on the study of congressional budgeting.

Keywords: congressional budget process, budget, budget resolution, Congressional Budget Act, Impoundment Control Act, budget process, congressional budgeting

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