The main purpose of this legislation is to require federal agencies to prepare and submit zero-based budgets. This approach aims to improve budget management by ensuring that agencies justify their spending from the ground up, rather than simply adjusting previous budgets. The goal is to enhance accountability and efficiency in how taxpayer money is spent. Key provisions of the legislation include a definition of what constitutes a zero-based budget. This type of budget requires agency managers to thoroughly analyze their current objectives, operations, and costs.