A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2018 and setting forth the appropriate budgetary levels for fiscal years 2019 through 2027.

Establishes the congressional budget for the federal government for FY2018 and sets forth budgetary levels for FY2019-FY2027.

Recommends levels and amounts for FY2018-FY2027 in both houses of Congress for:

• federal revenues,
• new budget authority,
• budget outlays,
• deficits,
• public debt,
• debt held by the public, and
• the major functional categories of spending.

Recommends levels and amounts for FY2018-FY2027 in the Senate for Social Security and Postal Service discretionary administrative expenses.

Includes reconciliation instructions directing:

• the Senate Finance Committee to submit to the Senate Budget Committee legislation increasing the deficit by no more than $1.5 trillion over FY2018-FY2027,
• the Senate Energy and Natural Resources Committee to submit to the Senate Budget Committee legislation reducing the deficit by at least $1 billion over FY2018-FY2027,
• the House Ways and Means Committee to submit to the House Budget Committee legislation increasing the deficit by no more than $1.5 trillion over FY2018-FY2027, and
• the House Natural Resources Committee to submit to the House Budget Committee legislation reducing the deficit by at least $1 billion over FY2018-FY2027.

(Under the Congressional Budget Act of 1974, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.)

Establishes reserve funds that provide flexibility in applying budget enforcement rules to legislation addressing a wide range of specified issues across the federal budget.

Sets forth budget enforcement procedures for legislation considered in the Senate.