The United States budget process is the framework used by Congress and the President of the United States to formulate and create the United States federal budget. The process was established by the Budget and Accounting Act of 1921, the Congressional Budget and Impoundment Control Act of 1974, and additional budget legislation.

Prior to 1974, Congress had no formal process for establishing a federal budget. When President Richard Nixon began to refuse to spend funds that Congress had allocated, they adopted a more formal means by which to challenge him. The Congressional Budget Act of 1974 created the Congressional Budget Office (CBO), which gained more control of the budget, limiting the power of the President's Office of Management and Budget (OMB). The Act passed easily while the administration was embroiled in the Watergate scandal and was unwilling to provoke Congress.