The distinguishing feature of the approval process of the 2024 budget was its two-stage procedure, in accordance with the amendments made to Articles 180 and 182 of the Internal Regulations of the Islamic Consultative Assembly (Parliament), concerning changes in the mechanism for approving annual budgets. One of the most significant events in the process from the draft bill to the law was the rejection of the generalities (overall approval) of the bill, followed by changes in the aggregate categories of government expenditures and public resources. One of the main reasons for the initial rejection of the draft was the omission of some items approved in the Seventh Development Plan, including the equalization of retirees’ pensions—a matter that was subsequently corrected after the generalities were rejected. The government allocated resources for pension equalization through a 1% increase in the value-added tax. In the aggregate macroeconomic tables, the Parliament increased the general government expenditures from 2,462 trillion rials to 2,562 trillion rials. Of this increase, current expenditures accounted for 75 trillion rials, and capital asset acquisition accounted for 25 trillion rials. To cover the public expenditures, the ceiling for government public resources was also raised from 2,462 trillion rials to 2,562 trillion rials. This increase pertained to tax revenues, which rose from 1,122 trillion rials to 1,222 trillion rials. Regarding budget provisions, the share of the National Development Fund from 42% of the revenues derived from crude oil exports, gas condensates, and net gas exports in the draft bill was increased to 45% in the law. Additionally, a ceiling of 13.6 billion euros was set for the importation of essential agricultural goods, medicines and their raw materials, and medical consumable equipment.