traditionally, after a federal budget for the upcoming fiscal year has been passed, the appropriations subcommittees receive information about what the budget sets as their spending ceilings. this is called "302(b) allocations" after section 302(b) of the congressional budget act of 1974. that amount is separated into smaller amounts for each of the twelve subcommittees. the federal budget does not become law and is not signed by the president. instead, it is guide for the house and the senate in making appropriations and tax decisions. however, no budget is required and each chamber has procedures in place for what to do without one. the house and senate now consider appropriations bills simultaneously, although originally the house went first. the house committee on appropriations usually reports the appropriations bills in may and june and the senate in june. any differences between appropriations bills passed by the house and the senate are resolved in the fall.