S.Con.Res. 22 — 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.

This section authorizes the Chairman of the Committee on the Budget of the Senate to revise committee allocations, aggregates, and other levels in the budget resolution and to adjust the pay-as-you-go ledger for legislation relating to efficiencies, consolidations, and other savings, provided that the legislation reduces the deficit over fiscal years 2026 through 2030 and fiscal years 2026 through 2035.

This section establishes a reserve fund authorizing the Chairman of the Senate Committee on the Budget to revise allocations, aggregates, and other appropriate levels in the budget resolution and adjust the pay-as-you-go ledger for one or more bills, joint resolutions, amendments, or conference reports relating to health savings accounts by the amounts provided in such legislation.

This section establishes a two-thirds voting threshold in the Senate for waiving a covered point of order under the Congressional Budget Act of 1974, the Balanced Budget and Emergency Deficit Control Act of 1985, or a concurrent resolution on the budget, and for sustaining an appeal of the Chair’s ruling on such a point of order.

This section establishes procedures in the Senate for designating provisions of direct spending, receipts, or discretionary appropriations legislation as emergency requirements, which requires an affirmative vote of two-thirds of Members duly chosen and sworn. Designated emergency provisions are exempt from budget enforcement under sections 302 and 311 of the Congressional Budget Act of 1974, section 4106 of H. Con. Res. 71 (115th Congress), section 3101 of S. Con. Res. 11 (114th Congress), and sections 401 and 404 of S. Con. Res. 13 (111th Congress), and do not count toward allocations, aggregates, deficit-neutral reserve funds, or discretionary spending limits. The section requires committee reports to explain how a designation meets specified criteria, creates a point of order (waivable only by two-thirds vote) to strike emergency designations, and defines an emergency as a situation that is necessary, sudden, urgent, unforeseen, and temporary. It also renders inapplicable section 4001(a) of S. Con. Res. 14 (117th Congress).

This section establishes a point of order in the Senate during fiscal years 2026 through 2035 against any bill, joint resolution, motion, amendment, amendment between the Houses, or conference report that would cause new budget authority, outlays, or deficits to exceed—or revenues to fall below—any allocation, aggregate, or other level set forth in the resolution. The point of order may be waived or suspended, and an appeal of the Chair’s ruling sustained, only by an affirmative vote of two-thirds of the Members of the Senate, duly chosen and sworn.

This section establishes a point of order in the Senate against consideration of any bill, joint resolution, motion, amendment, amendment between the Houses, or conference report that appropriates amounts within more than three of the suballocations under section 302(b) of the Congressional Budget Act of 1974. The point of order may be waived or suspended only by an affirmative vote of two-thirds of the Members of the Senate, duly chosen and sworn, and the same threshold applies to sustain an appeal of the Chair’s ruling.

This section directs the Comptroller General to determine, for each covered bill or joint resolution reported by a congressional committee, the extent to which the measure creates a risk of a new duplicative or overlapping feature with an existing area of duplication, overlap, or fragmentation previously identified in a GAO duplication and overlap report. The Comptroller General must identify the name and establishing section of any such new feature, submit the information to the Congressional Budget Office Director and the reporting committee, and publish it on the GAO website; the Director may include the information as a supplement to the cost estimate prepared under section 402 of the Congressional Budget Act of 1974.

This section expresses the sense of the Senate that committees reporting changes in laws within their jurisdiction sufficient to reduce appropriations levels so as to achieve savings shall be considered to have made changes in outlays for purposes of enforcing the prohibition on extraneous matters in reconciliation bills.

This section limits Senate procedure by prohibiting motions to waive or suspend a point of order under the Congressional Budget Act of 1974 or any concurrent resolution on the budget unless the point of order has been specifically raised by a Senator.

This section authorizes the Chairman of the Senate Committee on the Budget to revise allocations under section 302(a) of the Congressional Budget Act of 1974, committee allocations, aggregates, and other levels in the resolution to accommodate reductions in discretionary appropriations for any bill or joint resolution considered pursuant to section 2001, including related amendments, conference reports, and amendments between the Houses.

This section provides that the provisions of this title are adopted as an exercise of the Senate's rulemaking power, are considered part of the Senate rules, and supersede inconsistent rules only to the extent of any conflict, while expressly recognizing the Senate's constitutional right to alter those rules at any time.