A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030.

S.Con.Res. 5 is a budget resolution that established the financial framework for the United States government for fiscal year 2021 and set projected targets through 2030. Its primary function was to trigger the "reconciliation" process, a specialized legislative tool that allowed Congress to pass major spending and tax legislation with a simple majority in the Senate.

For the average citizen, the practical impact of this resolution was the creation of the legal pathway used to pass the American Rescue Plan Act of 2021. By providing specific instructions to various congressional committees, the resolution enabled the subsequent delivery of COVID-19 relief measures, including direct stimulus payments, expanded unemployment benefits, and funding for vaccinations and school reopenings. While the resolution itself did not change laws directly, it acted as the necessary procedural blueprint for the federal government to authorize nearly $1.9 trillion in emergency pandemic spending.