Both the House and Senate are then responsible to draft budget resolutions. From
wiki:
The President, according to the Budget and Accounting Act of 1921, must submit a budget to Congress each year. In its current form, federal budget legislation law (31 U.S.C. 1105(a)) specifies that the President submit a budget between the first Monday in January and the first Monday in February. In recent times, the President's budget submission, entitled Budget of the U.S. Government, has been issued in the first week of February. Thus, President George W. Bush submitted the FY2007 budget in February 2006. The President's budget submission, along with supporting documents and historical budget data, can be found at the Office of Management and Budget's (OMB) website. The President's budget contains detailed information on spending and revenue proposals, along with policy proposals and initiatives with significant budgetary implications.
Each year in March, the Congressional Budget Office (CBO) publishes an analysis of the President's budget proposals. CBO budget report and other publications can be found at the CBO's website. CBO computes a current law baseline projection that is intended to estimate what federal spending and revenues would be in the absence of new legislation for the current fiscal year and for the coming 10 fiscal years.
The House and Senate Budget Committees begin consideration of President's budget proposals in February and March. Other committees with budgetary responsibilities submit requests and estimates to the Budget committees during this time. The Budget committees each submit a budget resolution by April 1. The House and Senate each consider those budget resolutions and are expected to pass them, possibly with amendments, by April 15. Budget resolutions specify funding levels for appropriations committees and subcommittees.
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The next step is the drafting of a budget resolution. The United States House Committee on the Budget and the United States Senate Committee on the Budget are responsible for drafting budget resolutions.
I agree that Kevin McCarthy is an idiot.