Congressional Budget and Impoundment Control Act of 1974 (

From the Congressional Glossary – Including Legislative and Budget Terms

Congressional Budget and Impoundment Control Act of 1974

Salt ponds in wetlands on the east side of San Francisco Bay, by dsearls
Salt ponds in wetlands on the east side of San Francisco Bay, by dsearls

The 1974 Congressional Budget and Impoundment Control Act (Pub.L. 93-344, 88 Stat. 297, July 12, 1974) 2 U.S.C. Chapter 17A, Congressional Budget and Fiscal Operations) requires the House and Senate each year to adopt a concurrent resolution on the budget, which serves as a guide for the subsequent consideration of spending, revenue, and debt-limit legislation. The 1974 act created the House and Senate Budget Committees to develop the budget resolution and monitor compliance with its policies, and the Congressional Budget Office (CBO) to serve as an independent, nonpartisan agency to provide budgetary information and analysis for Congress.

The Act established a process through which Congress could systematically consider the total spending policy of the United States and determine priorities for allocating budgetary resources. The process calls for procedures for coordinating congressional revenue and spending decisions made in separate tax, appropriations, and legislative measures. It established the House and Senate Budget Committees, the Congressional Budget Office (CBO), and the procedures for congressional review of impoundments in the form of rescissions and deferrals proposed by the President, and the comptroller general (GAO) was given an oversight role in this process.


Panel 1: The History of the 1921 and 1974 Budget Acts


See also Budget Enforcement Act; Congressional Budget Office (CBO); Deferral of Budget Authority; Government Accountability Office / GAO / Comptroller General; Gramm-Rudman-Hollings; Impoundment; Rescission; § 7.10 Key Budget Process Laws, § 7.40, Presidential Budget Process, in Congressional Deskbook; The Federal Budget Process.






The Federal Budget Process 2E

The Federal Budget Process 2E

Pocket Constitution

Pocket Constitution

Citizen's Handbook to Influencing Elected Officials

Citizen’s Handbook to Influencing Elected Officials: A Guide for Citizen Lobbyists and Grassroots Advocates

Congressional Procedure

Congressional Procedure, from TheCapitol.Net

For more than 40 years, TheCapitol.Net and its predecessor, Congressional Quarterly Executive Conferences, have been teaching professionals from government, military, business, and NGOs about the dynamics and operations of the legislative and executive branches and how to work with them.

Our custom on-site and online training, publications, and audio courses include congressional operations, legislative and budget process, communication and advocacy, media and public relations, testifying before Congress, research skills, legislative drafting, critical thinking and writing, and more.

TheCapitol.Net is on the GSA Schedule, MAS, for custom on-site and online training. GSA Contract GS02F0192X

TheCapitol.Net is now owned by the Sunwater Institute.

Teaching how Washington and Congress work ™

Select publications from TheCapitol.Net