Here’s a simple way to create a balanced budget (Of course this will never happen because “balanced budget” really means cut, cut, cut.):
Every penny of spending authorized by Congress gives authority to the executive to collect the same in taxes.
The end. Then the executive figures out how to get it. Nothing is unfunded. No deficits*, no problem. Of course then all the polls showing that people want things like Social Security would be all that mattered and you wouldn’t be able to sabotage the process by decoupling how to pay for these things.
* I still maintain deficit spending is appropriate in an economy like this one. Some exemption has to be figured out, but good grief, not one that takes a supermajority that can just be held hostage to get other things. Maybe if GDP is negative and/or unemployment is over 7%. whatever. Independent board.