The annual federal budget process begins with a detailed proposal from the President in February; Congress next develops a blueprint called a budget resolution that sets limits on how much each committee can spend (or reduce revenues) over the course of the year; and the terms of the budget resolution are then enforced against individual appropriations, entitlement bills, and tax bills on the House and Senate floors.In addition, Congress sometimes uses a special procedure called "reconciliation" to facilitate the passage of deficit reduction legislation or other major entitlement or tax legislation.