This document serves as the official text of the Omnibus Budget Reconciliation Act of 1987, a federal statute enacted to address the fiscal deficit and regulate government spending. The legislation was passed by the 100th United States Congress to implement specific budgetary changes required by the concurrent budget resolution. It outlines the legal framework for revenue adjustments, spending cuts, and programmatic modifications across various federal agencies.

This text is used primarily by legal professionals, policy researchers, and historians as a primary source document for legislative history. Readers frequently note the technical density of the prose, which is characteristic of federal statutory language.