Due to the partisan makeup of the U.S. Senate, there has been a lot of talk about moving President Joe Biden’s (D) agenda by legislation through the reconciliation process. Reconciliation is a tool—a special process—that makes it easier to pass legislation easier in the Senate.

Instead of needing 60 votes, a reconciliation bill only requires a simple majority in the Senate. Reconciliation starts with the congressional budget resolution. The budget cannot be stalled in the Senate by filibuster, and it does not need the president’s signature.

If the budget calls for reconciliation, it tells certain committees to change spending, revenues ...