An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014.

Sets forth the congressional budget for the federal government for FY2010, including the appropriate budgetary levels for FY2009 and FY2011-FY2014.

Title I: Recommended Levels and Amounts - (Sec. 101) Lists recommended budgetary levels and amounts for FY2009-FY2014 with respect to: (1) federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits (on-budget); (5) debt subject to limit; and (6) debt held by the public.

(Sec. 102) Lists the appropriate levels of new budget authority, outlays, and administrative expenses for the Social Security Administration (SSA), including the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2009-FY2014.

Title II: Reconciliation - (Sec. 201) Sets forth reconciliation instructions for the Senate Committees on Finance and on Health, Education, Labor, and Pensions.

(Sec. 202) Sets forth reconciliation instructions for the House Committees on Energy and Commerce, on Ways and Means, and on Education and Labor.

Title III: Reserve Funds - Subtitle A: Senate Reserve Funds - (Sec. 301) Provides for certain deficit-neutral reserve funds for legislation for: (1) transforming and modernizing America's health care system; (2) investing in clean energy and preserving the environment; (3) higher education; (4) child nutrition programs and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC); (5) investing in America's infrastructure; (6) promoting economic stabilization and growth; (7) benefits for America's veterans and wounded servicemembers; (8) revising judicial pay, judgeships, and postal retiree health coverage; (9) pension coverage for current and past employees of Department of Energy (DOE) laboratories and environmental cleanup sites; (10) defense acquisition and contracting reform; (11) investing in the nation's counties and schools; (12) the Food and Drug Administration (FDA); (13) a comprehensive investigation into the current financial crisis; (14) increased transparency at the Federal Reserve; (15) 21st Century Community Learning Centers; (16) providing critical resources to firefighters and fire departments; (17) extending permanently the deduction for state and local sales taxes; (18) extending incentives for enhanced charitable giving from individual retirement accounts (IRAs), including life-income gifts, or enhancing the employer-provided child care credit and the dependent care tax credit; (19) promoting individual savings and financial security; (20) increasing the borrowing authority of the Federal Deposit Insurance Corporation (FDIC) and of the National Credit Union Administration (NCUA); (21) revising child welfare programs; and (22) a 9/11 health program.

Subtitle B: House Reserve Funds - (Sec. 321) Creates certain deficit-neutral reserve funds, subject to specified conditions, for legislation concerning: (1) health care reform; (2) college access, affordability, and completion; (3) an increase in energy independence; (4) America's veterans and wounded servicemembers; (5) certain tax relief; (6) a 9/11 health program; (7) child nutrition; (8) structural unemployment insurance reforms; (9) child support; (10) the Affordable Housing Trust Fund; (11) home visiting for certain individuals and families; (12) a low-income home energy assistance program (LIHEAP) trigger; (13) reauthorization of the Secure Rural Schools and Community Self Determination Act of 2000 or revision of the Payments in Lieu of Taxes Act of 1976 (county payments); and (14) reauthorization of surface transportation programs.

Title IV: Budget Process - Subtitle A: Senate Provisions - Part I: Budget Enforcement - (Sec. 401) Makes it out of order to consider in the Senate any legislation that would exceed specified discretionary spending limits.

Permits waiver or suspension of such prohibition, or successful appeals from rulings of the Chair, only by an affirmative vote of three-fifths (60) of the Senate.

Sets discretionary spending limits for FY2009-FY2010.

Authorizes adjustments to discretionary spending limits, budgetary aggregates, and allocations for: (1) continuing disability reviews and Supplemental Security Income (SSI) redeterminations for the SSA, including SSI asset verification; (2) Internal Revenue Service (IRS) tax enforcement; (3) health care fraud and abuse control; (4) unemployment insurance improper payment reviews; (5) the low-income home energy assistance program (LIHEAP); (6) adjustments to support ongoing overseas deployments and other activities; and (7) revised appropriations for FY2010 if the Congressional Budget Office (CBO) re-estimates the President's request for discretionary spending in FY2010 by the aggregate difference for discretionary appropriations and related outlays between the CBO re-estimate and the President's budget.

(Sec. 402) Makes it out of order to consider in the Senate any legislation that would require advanced appropriations other than for: (1) up to $28.852 billion in new budget authority in each of FY2011 and FY2012 for programs, projects, activities, or accounts identified in the joint explanatory statement of managers accompanying this resolution; (2) the Corporation for Public Broadcasting; and (3) the Department of Veterans Affairs for the Medical Services, Medical Support and Compliance, and Medical Facilities accounts of the Veterans Health Administration.

Permits waiver or suspension of such requirements, or successful appeals from rulings of the Chair, only by an affirmative vote of three-fifths (60) of the Senate.

(Sec. 403) Requires the Senate to treat as an emergency requirement the amounts of new budget authority, outlays, and receipts in all fiscal years resulting from a provision of direct spending or receipts legislation or appropriations for discretionary accounts that Congress designates as an emergency requirement according to specified criteria.

Declares that such new budget authority, outlays, and receipts resulting from any emergency requirement shall not count for CBA purposes, pay-as-you-go, long-term deficits, and the discretionary spending limit and short-term deficits requirements of this resolution.

Subjects any emergency requirement designation in the Senate to a point-of-order .

Permits waiver or suspension of such requirements, or successful appeals from rulings of the Chair, only by an affirmative vote of three-fifths (60) of the Senate.

(Sec. 404) Makes it out of order to consider in the Senate any legislation (except measures within the Committee on Appropriations' jurisdiction) that would cause a net increase in the deficit in excess of $10 billion in any fiscal year provided for in the most recently adopted budget resolution unless it is fully offset over all such fiscal years.

Permits waiver or suspension of such requirements, or successful appeals from rulings of the Chair, only by an affirmative vote of three-fifths (60) of the Senate.

(Sec. 405) Makes it out of order to consider in the Senate any legislation extending the authority for or reauthorizing surface transportation programs that appropriates budget authority from sources other than the Highway Trust Fund, including its Mass Transit Account.

Permits waiver or suspension of such requirements, or successful appeals from rulings of the Chair, only by an affirmative vote of three-fifths (60) of the Senate.

Part II: Other Provisions - (Sec. 411) Requires all Senate committees to: (1) review programs within their jurisdictions to root out waste, fraud, and abuse in program spending, giving particular scrutiny to issues raised by Government Accountability Office (GAO) reports; and (2) make recommendations for improved governmental performance, based on such oversight efforts and committee performance reviews, in their annual views and estimates reports to the Committee on the Budget.

(Sec. 412) Requires the joint explanatory statement accompanying the conference report on any budget resolution in the Senate to include in its committee allocations to the Committee on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service.

Subtitle B: House Enforcement Provisions - (Sec. 421) Authorizes the chairman of the House Committee on the Budget, when evaluating the budgetary effects of any legislative measure, to exclude any such effects that would have been reflected in a baseline adjusted for current policy. Applies this authority, subject to certain conditions, only with respect to direct spending and revenues for current policy on: (1) Medicare improvements; (2) middle-class tax relief; (3) Alternative Minimum Tax (AMT) reform; and (4) the Estate and Gift Tax.

Requires the chairman to exclude the budgetary effects of any provision that affects the full funding of the deposit insurance guarantee commitment in effect as of the enactment of the Emergency Economic Stabilization Act of 2008 (EESA).

(Sec. 422) Authorizes or prescribes adjustments to discretionary spending limits, budgetary aggregates, and allocations for: (1) continuing disability reviews, Supplemental Security Income (SSI) redeterminations, and SSI asset verification by the Social Security Administration (SSA); (2) Internal Revenue Service (IRS) tax compliance; (3) the health care fraud and abuse control program; (4) unemployment insurance improper payment reviews; (5) the low-income home energy assistance program (LIHEAP); and (6) revised appropriations for FY2010 if the Congressional Budget Office (CBO) re-estimates the President's request for discretionary spending in FY2010 by the aggregate difference for discretionary appropriations and related outlays between the CBO re-estimate and the President's budget.

(Sec. 423) Authorizes adjustments for adoption in the House of legislation making appropriations for FY2009-FY2010 for overseas deployments and other activities.

States that new budget authority, outlays, and receipts resulting from such legislation above the specified amount of budget authority and new outlays in this resolution, or legislation making appropriations for discretionary spending to meet emergency needs, shall not count for certain CBA purposes.

(Sec. 424) Prohibits House legislation that would require advance appropriations, except: (1) certain FY2011 or FY2012 programs, projects, activities, or accounts; and (2) the Department of Veterans Affairs for the Medical Services, Medical Support and Compliance, and Medical Facilities accounts of the Veterans Health Administration.

(Sec. 425) Requires all House committees to: (1) conduct rigorous oversight hearings to root out waste, fraud, and abuse in all aspects of federal spending and operations, giving particular scrutiny to issues raised by the Office of Inspector General or Comptroller General; and (2) make recommendations, based on these oversight efforts, to reduce wasteful federal spending to promote deficit reduction and long-term fiscal responsibility.

(Sec. 426) Requires in the House the joint explanatory statement accompanying the conference report on any budget resolution to include in its allocation to the House Committee on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service.

Title V: Policy - Declares the policy of this resolution on: (1) middle-class tax relief and revenues; and (2) defense priorities.

Title VI: Sense of Congress - (Sec. 601) Expresses the sense of Congress on: (1) veterans' and servicemembers' health care; (2) homeland security; (3) American innovation and economic competitiveness; (4) pay parity; (5) college affordability and student loan reform; (6) Great Lakes restoration; and (7) the importance of child support enforcement.