From the Summary: "On February 5, 2021, the House and Senate adopted S.Con.Res. 5, a budget resolution for FY2021. While a budget resolution generally represents an agreement between the House and Senate on a budgetary plan for the upcoming fiscal year, the House Budget Committee stated that this budget resolution was adopted solely to allow Congress the ability to employ the budget reconciliation process. For Congress to use the reconciliation process, it must first adopt a budget resolution that includes reconciliation directives. Title II of S.Con.Res. 5 includes reconciliation directives to 23 House and Senate committees, instructing each to develop and report legislation within their jurisdictions increasing the deficit by a specified amount by February 16, 2021. This report provides a summary of the provisions of S.Con.Res. 5, including the reconciliation directives."
CRS Report for Congress, R46675
Congressional Research Service: https://crsreports.congress.gov/