From FreedomWorks :
It’s true that the Senate parliamentarian would make recommendations on what needs to come out of a bill governed under the rules of budget reconciliation. However, as James Wallner of the R Street Institute has said, the parliamentarian ultimately has no power. The individual who serves in this role can only give advice. Ultimately, the presiding officer of the Senate makes a determination.
- “FreedomWorks”: https://www.freedomworks.org/content/budget-reconciliation-and-business-crippling-minimum-wage-increase