From the Summary: "The budget reconciliation process is an optional procedure that operates as an adjunct to the budget resolution process established by the Congressional Budget Act of 1974. The chief purpose of the reconciliation process is to enhance Congress's ability to change current law in order to bring revenue, spending, and debt-limit levels into conformity with the policies of the annual budget resolution. This report identifies and briefly summarizes the 22 budget reconciliation measures enacted into law since 1980, when reconciliation procedures were first used by both chambers."
CRS Report for Congress, R40480
Congressional Research Service: https://crsreports.congress.gov/