Philip G. Joyce
The rules and procedures that affect the consideration of the federal budget, from the presentation of budget recommendations by the president to the enactment of laws affecting taxes and spending.
The federal budget process is not actually a single process. Rather, the term broadly refers to all the rules and procedures that affect presidential proposal and congressional consideration of spending and tax legislation. The Constitution does not establish any specific guidelines for a budget process, and budget procedures have been the subject of considerable debate and discussion throughout history. The majority of the major provisions that govern current consideration of the budget were adopted in the last 75 years. They result from two laws—the Budget and Accounting Act of 1921 and the Congressional Budget and Impoundment Control Act of 1974. In addition, the 1980s and 1990s have seen efforts to use the budget process as a tool for deficit reduction.
Congressional budgeting probably got its start in the late eighteenth century with the development of a standing committee system. In the House, a temporary Committee of Ways and Means was first created on July 24,1789, to advise the House on matters of public finance. The establishment of a standing committee system in the Senate included a Com