Both houses have named their Budget Committee conference committee members but any final deal will be driven by what Republican members can build a consensus around.  While both resolutions (H. Con Res 27 and S. Con. Res. 11 ) have a great deal in common, significant defense spending increases, cuts between $5.5 trillion to $4.5 trillion, leaving in place the sequestration caps, and required cuts or block grants to entitlement and mandatory programs, the public debate has been regarding the use of reconciliation.  Some members including Senator Susan Collins (R-ME) have discussed using it for tax reform while other members including Congressman Bill Flores (R-TX) want to use it to repeal the ACA while Senator Ted Cruz (R-TX) has called for entitlement reform.  While they are past the April 15 required for a budget resolution the Congress is moving forward with the appropriations process and even a late resolution can still offer the use of a reconciliation process that would lead to a fast track of significant legislation that could change the tax code, cut entitlement spending and or raise the debt ceiling.