First wiki:
http://en.wikipedia.org/wiki/Reconciliation_%28United_States_Congress%29Some highlights
Reconciliation bills have included:
* Omnibus Reconciliation Act of 1980, Pub.L. 96-499 (1980)
* Omnibus Budget Reconciliation Act of 1981, Pub.L. 97-35 (1981)
* Omnibus Budget Reconciliation Act of 1982, Pub.L. 97-253 (1982)
* Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub.L. 97-248 (1982)
* Omnibus Budget Reconciliation Act of 1983, Pub.L. 98-270 (1984)
* Deficit Reduction Act of 1984 (DEFRA), Pub.L. 98-369 (1984)
* Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), Pub.L. 99-272 (1986)
* Omnibus Budget Reconciliation Act of 1986, Pub.L. 99-509 (1986)
* Omnibus Budget Reconciliation Act of 1987, Pub.L. 100-203 (1987)
* Omnibus Budget Reconciliation Act of 1989, Pub.L. 101-239 (1989)
* Omnibus Budget Reconciliation Act of 1990, Pub.L. 101-508 (1990).
* Omnibus Budget Reconciliation Act of 1993, Pub.L. 103-66 (1990).
* Balanced Budget Act of 1995, H.R. 2491 (vetoed December 6, 1995)
* Personal Responsibility and Work Opportunity Act, Pub.L. 104-193 (1996)
* Balanced Budget Act of 1997, Pub.L. 105-33 (1997)
* Taxpayer Relief Act of 1997, Pub.L. 105-34 (1997)
* Taxpayer Refund and Relief Act of 1999, H.R. 2488 (vetoed September 23, 1999)
* Marriage Tax Relief Reconciliation Act of 2000, H.R. 4810 (vetoed August 5, 2000)
* Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub.L. 107-16 (2001)
* Jobs and Growth Tax Relief Reconciliation Act of 2003, Pub.L. 108-27 (2003)
* Deficit Reduction Act of 2005, Pub.L. 109-171 (2006)
* Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), Pub.L. 109-222 (2006)
* College Cost Reduction and Access Act of 2007, Pub.L. 110-84 (2007)
Reconciliation is a legislative process of the United States Senate intended to allow a contentious budget bill to be considered without being subject to filibuster. Because reconciliation limits debate and amendment, the process empowers the majority party. Reconciliation also applies in the United States House of Representatives, but since the House regularly passes rules that constrain debate and amendment, the reconciliation process represented less of a change in that body.
A reconciliation instruction (Budget Reconciliation) is a provision in a budget resolution directing one or more committees to submit legislation changing existing law in order to bring spending, revenues, or the debt-limit into conformity with the budget resolution. The instructions specify the committees to which they apply, indicate the appropriate dollar changes to be achieved, and usually provide a deadline by which the legislation is to be reported or submitted.<1>
A reconciliation bill is one containing changes in law recommended pursuant to reconciliation instructions in a budget resolution. If the instructions pertain to only one committee in a chamber, that committee reports the reconciliation bill. If the instructions pertain to more than one committee, the House Budget Committee reports an omnibus reconciliation bill, but it may not make substantive changes in the recommendations of the other committees.<2>
...Reconciliation generally involves legislation that changes the budget deficit (or conceivably, the surplus). The "Byrd Rule" (2 U.S.C. § 644, named after Democratic Senator Robert Byrd) was adopted in 1985 and amended in 1990 to outline which provisions reconciliation can and cannot be used for. The Byrd Rule defines a provision to be "extraneous" (and therefore ineligible for reconciliation) in six cases:
1. if it does not produce a change in outlays or revenues;
2. if it produces an outlay increase or revenue decrease when the instructed committee is not in compliance with its instructions;
3. if it is outside the jurisdiction of the committee that submitted the title or provision for inclusion in the reconciliation measure;
4. if it produces a change in outlays or revenues which is merely incidental to the non-budgetary components of the provision;
5. if it would increase the deficit for a fiscal year beyond those covered by the reconciliation measure, though the provisions in question may receive an exception if they in total in a Title of the measure net to a reduction in the deficit; and
6. if it recommends changes in Social Security.
A more descriptive, account fitting it into the step by step budget process is at the Center for Budget and Policy Priorities website
...The Budget "Reconciliation" Process
From time to time, Congress makes use of a special procedure outlined in the Congressional Budget Act known as “reconciliation.” This procedure was originally designed as a deficit-reduction tool, to force committees to produce spending cuts or tax increases called for in the budget resolution. However, it was used to enact tax cuts several times during the George W. Bush Administration, thereby increasing projected deficits. This practice has since been barred, by House and Senate rules adopted in 2006 at the same time as the PAYGO rule....
http://www.cbpp.org/cms/?fa=view&id=155http://www.cbpp.org/cms/?fa=view&id=155