Budget 101
Key Resources to Get You Started or Refresh Your Understanding of Fiscal Topics
The Budget 101 resources page offers a collection of materials designed to help you demystify the complexities of the federal budget process, whether you're new to the topic or looking to deepen your existing knowledge. The page provides a range of resources that explain key components of the budget, the challenges involved, and the policy considerations that shape fiscal decision-making.
The resources below are a compilation of our work to get you started. This is not an exhaustive list, and there is plenty more on our website to explore. We recommend bookmarking this page as you embark on learning and deepening your understanding of fiscal policy.
Debt, Spending, and Revenue Basics
Budget Process
- Explaining the Federal Budget Process
- Budget Process Reforms
- The Debt Limit and Fiscal Reforms
- The Budget Act at 50 – Budget Process Reform Recommendations
- Reforming the Debt Ceiling
- A Short Primer on the Congressional Budget Office
- Better Budget Process Initiative
- Playing by the (Budget) Rules: Understanding and Preventing Budget Gimmicks
- Debt Ceiling Q&A
- Government Shutdowns Q&A: Everything You Should Know
- Reconciliation 101
- Chartbook on Reconciliation
- Understanding the Current Policy Baseline
- Check out all our work on the Budget Process here
Social Security
Discretionary Spending
- Understanding Discretionary Spending
- Appropriations 101
- Appropriations Watch: FY 2025
- Explainer on Presidential Impoundment
- See our work on discretionary spending here
Taxes
- Tax Cuts and Jobs Act
- Has TCJA Paid for Itself?
- How Big is the Tax Gap?
- Understanding the Tax Gap
- View all of our tax work here
Health Care
- Health Care Spending and the Federal Budget
- View all of our health care work here
Options to Fix the Debt and Deficit
- Debt Fixer Interactive Tool
- Budget Offset Bank
- View all our work related to debt and deficit here