Budget Reconciliation: The Basics, House Committee on the Budget, Oct. 28, 2020:
In its annual budget resolution, Congress sets total spending, revenues, the surplus or deficit, and the public debt. The budget may also include reconciliation instructions. These instructions direct one or more committees to recommend changes to existing law to achieve specified changes in spending, revenues, deficits, and/or the debt limit. Instructed committees can comply with their targets by making changes to any of the programs under their jurisdiction.
. . . Like the budget resolution, a reconciliation bill cannot be filibustered in the Senate and therefore needs only a simple majority to move to a final vote. . . .