Reconciliation is a special budget procedure to change entitlement and tax laws. It cannot be filibustered and requires only a simple majority in the Senate to be passed. It is primarily intended for deficit and mandatory spending reduction.

S. Jeff Miller may refer to:
Jeff Miller (Florida politician) (born 1959) is a United States Representative from Florida's 1st congressional district
Jeff Miller (California politician) (born 1963)
Jeff Miller (Tennessee politician) (born 1962)
Jeffrey Miller (born 1950) victim of the 1970 Kent State shootings
Jeffrey T. federal judge
Jeff Miller (rugby) (born 1962) Australian rugby union player.