In the Federal budget, any executive branch action or inaction that precludes the obligation or expenditure of budget authority provided by the Congress. An impoundment resolution is a resolution of the House of Representatives or the Senate which expresses its disapproval of a proposed deferral of budget authority set forth in a special message ordinarily transmitted by the President. Passage of an impoundment resolution by either House of Congress has the effect of overturning the proposed deferral and requires that such budget authority be made available for obligation.