An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2014, revising the appropriate budgetary levels for fiscal year 2013, and setting forth the appropriate budgetary levels for fiscal years 2015 through 2023.

Sets forth the congressional budget for the federal government for FY2013, including the appropriate budgetary levels for FY2015-FY2023.

Title I: Recommended Levels and Amounts - (Sec. 101) Lists recommended budgetary levels and amounts for FY2013-FY2023 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public.

(Sec. 102) Lists the appropriate levels of new budget authority, outlays, and administrative expenses for the Social Security Administration (SSA), including the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2013-FY2023.

Title II: Reconciliation - (Sec. 201) Sets forth reconciliation instructions for the Senate Committee on Finance.

Title III: Reserve Funds - (Sec. 301) Authorizes certain deficit-neutral reserve funds:

• to replace sequestration, promote employment and job growth, assist working families and children, invest in clean energy and preserve the environment, improve federal benefit processing, promote manufacturing in the United States, improve health outcomes and lower costs for children in Medicaid, and to improve federal workforce development, job training, and reemployment programs; and
• for early childhood education, tax relief, investment in America's infrastructure, America's servicemembers and veterans, higher education, health care, investments in our nation's counties and schools, a farm bill, investments in water infrastructure and resources, pension reform, housing finance reform, national security, overseas contingency operations, terrorism risk insurance, postal reform, government reform and efficiency, legislation to improve voter registration and the voting experience in federal elections, improving federal forest management, financial transparency, and for the minimum wage.

(Sec. 306) Authorizes a certain reserve fund for tax reform.

(Sec. 321) Establishes certain deficit-reduction reserve funds: (1) for government reform and efficiency; (2) to promote corporate tax fairness; (3) for elimination or modification of congressionally mandated reports from federal agencies; (4) for no budget, no Office of Management and Budget (OMB) pay; (5) for postal reform; and (6) for eminent domain abuse prevention.

(Sec. 332) Authorizes certain deficit-neutral reserve funds for repeal of the medical device tax, equal pay for equal work, women's access to health care, promotion of investment and job growth in U.S. manufacturing, oil and gas production, and refining sectors, for families of America's servicemembers and veterans, disabled veterans and their survivors, hardrock mining reform, state and local law enforcement, full funding of the Biomedical Advanced Research and Development Authority (BARDA) and the Bioshield Special Reserve Fund, export promotion, the prohibition on funding of the Medium Extended Air Defense System (MEADS), investments in air traffic control services, and for achieving full auditability of the financial statements of the Department of Defense (DOD) by 2017. Authorizes funds to:

• prohibit Medicare vouchers, require state-wide budget neutrality in the calculation of the Medicare hospital wage index floor,
• allow states to enforce state and local use tax laws,
• define full-time employee,
• advance legislation relating to labeling genetically engineered fish,
• establish a biennial budget and appropriations process,
• repeal or reduce the estate tax,
• end "Too Big to Fail" subsidies or funding advantage for Wall Street mega-banks (over $500 billion in total assets),
• authorize children eligible for health care under laws administered by the Secretary of Veterans Affairs (VA) to retain such eligibility until age 26,
• establish a national network for manufacturing innovation,
• ensure that any carbon emissions standards must be cost effective based on the best available science and benefit low-income and middle class families,
• address the eligibility criteria for certain unlawful immigrant individuals with respect to certain health insurance plans,
• ensure no financial institution is above the law regardless of size, and
• help homeowners and small business mitigate against flood loss.

(Sec. 355) Authorizes certain deficit-neutral reserve funds to:

• repeal the Health Savings Account and Flexible Spending Account restrictions in the Patient Protection and Affordable Care Act (PPACA),
• broaden the impact of the sequester (including allowing Members of Congress to donate a portion of their salaries to charity or to the Department of the Treasury during sequestration),
• ensure the Bureau of Land Management (BLM) collaborates with western states to prevent the listing of the Sage-Grouse,
• increase the capacity of agencies to ensure effective contract management and contract oversight,
• address prescription drug abuse in the United States,
• support rural schools and districts,
• strengthen enforcement of free trade agreement provisions relating to textile and apparel articles,
• assist low-income seniors,
• ensure that domestic energy sources can meet emissions rules,
• increase funding for the inland waterways system,
• continue sanctions with respect to Iran,
• prevent restrictions to public access to fishing downstream of dams owned by the Corps of Engineers,
• address the disproportionate regulatory burdens on community banks,
• authorize per diem payments for services to dependents of homeless veterans under VA administered laws,
• support programs related to DOD nuclear missions and the National Nuclear Security Administration,
• phase-in any changes to individual or corporate tax systems,
• increase aid for tribal education programs,
• expedite U.S. exports,
• support the reauthorization of the payments-in-lieu-of-taxes program at levels roughly equivalent to property tax revenues lost due to the presence of federal land,
• ensure that the United States will not negotiate or support treaties that violate Second Amendment rights under the U.S. Constitution,
• increase funding for federal investments in biomedical research, and
• uphold Second Amendment rights and prevent the United States from entering into the United Nations (U.N.) Arms Trade Treaty.

(Sec. 369) Authorizes a certain reserve fund to end offshore tax abuses by large corporations.

Title IV: Budget Process - Subtitle A: Budget Enforcement - (Sec. 401) Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver.

Specifies such discretionary spending limits in the Senate for FY2013-FY2014.

Provides for adjustments to budgetary aggregates and allocations for:

• designated emergency requirements,
• continuing disability reviews,
• health care fraud and abuse control,
• disaster relief, and
• adjustments for overseas contingency operations.

(Sec. 402) Makes it out of order to consider in the Senate any legislation that would require advanced appropriations, except by a supermajority waiver, other than for:

• up to $28.852 billion in new budget authority in FY2015-FY2016 for programs, projects, activities, or accounts identified in the joint explanatory statement of managers accompanying this budget resolution;
• the Corporation for Public Broadcasting; and
• the Department of Veterans Affairs (VA) for the Medical Services, Medical Support and Compliance, and Medical Facilities accounts of the Veterans Health Administration.

(Sec. 403) Authorizes adjustments in committee allocations and all other budgetary aggregates, allocations, levels, and limits contained in this budget resolution for sequestration or sequestration replacement purposes.

(Sec. 404) Makes it out of order to consider in the Senate any appropriations legislation, amendment, motion, or conference report that includes any provision that constitutes changes in certain mandatory programs affecting the Crime Victims Fund, except by a supermajority waiver.

(Sec. 405) Subjects to the supermajority (3/5) waiver requirements of the Congressional Budget Act of 1974 a point of order against consideration of certain legislation by Congress:

• reported by a committee unless the committee has published an OMB statement on the direct costs of federal mandates beforehand, and
• that would increase the direct costs of federal intergovernmental mandates by an amount causing specified thresholds to be exceeded.

(Sec. 406) Prohibits budget resolutions or any other legislation that increases guarantee fees of the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) from being scored for the level of budget authority, outlays, or revenues (in order to offset any deficit increase) contained in such legislation.

Subtitle B: Other Provisions - (Sec. 411) Requires Senate committees to:

• review programs and tax expenditures in their jurisdictions to identify waste, fraud, and abuse or duplication, and to increase the use of performance data to inform committee work;
• review the matters for congressional consideration identified on the Government Accountability Office (GAO) High Risk list report and the annual report to reduce program duplication; and
• make recommendations to the Senate Budget Committee to improve governmental performance in their annual views and estimates reports.

(Sec. 412) Requires the joint explanatory statement accompanying the conference report on any budget resolution in the Senate to include in its committee allocations to the Committees on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service.

(Sec. 416) Requires the Congressional Budget Office (CBO), with the assistance of the Joint Committee on Taxation, to prepare, as a supplement to the cost estimate for legislation affecting revenues, an estimate of the revenue changes in connection with certain legislative provisions that incorporates the macroeconomic effects of the policy being analyzed.

Applies this requirement to any legislative provision:

• which proposes a change to law that the CBO determines, pursuant to a conventional fiscal estimate, has a revenue impact exceeding $5 billion in any fiscal year; or
• for which the chair or ranking member of either congressional budget committee has requested such estimate.

Title V: Other Matters - (Sec. 501) Requires CBO, when it releases its annual Update to the Budget and Economic Outlook, to:

• report changes in direct spending and revenue associated with PPACA and the Health Care and Education Reconciliation Act of 2010, including the net impact on deficit, both with on-budget and off-budget effects; and
• analyze the budgetary effects of 30%, 50%, and 100% of Americans losing employer-sponsored health insurance and accessing coverage through federal or state exchanges.

(Sec. 503) Requires, when CBO submits its report to Congress on the President's annual budget for a fiscal year, the report to contain:

• an estimate of the pro rata cost to taxpayers who will file individual income tax returns for taxable years ending during such fiscal year of any deficit that would result from the budget, and
• an analysis of the budgetary effects of such cost.

(Sec. 504) Expresses the sense of the Senate on making available for lease, sale, or transfer any underutilized property and facilities of the National Aeronautics and Space Administration (NASA), as well as their potential use.