The House and Senate yesterday approved a revised budget for 1977 which provides for an economic stimulus program of roughly the same dimension as the one propose by President Carter.

But the Congressional budget envisions spending $1.6 billion more than the President and will likely provide lower tax cuts than the $13.8 billion asked for by Carter.

Although the budget does not appropriate any money for actual programs nor make any spending decisions overall revenue floors and spending ceilings are arrived at with tax packages and spending programs in mind.

The House Ways and Means Committee already has cut $1.1 billion from the $13.8 billion tax package proposed by the President. Because the Senate Finance Committee has not taken up the question (revenue measures must start in the House), the Senate asked - and the House agreed - to permit up to $13.8 billion in tax stimulus.

Because of opposition to portions of the President's $50-a-person tax trabate, the final congressional tax bill is likely to be less than the full $13.8 billion.

Congress made room for $3.7 billion in spending programs - including revenue sharing, public works, public service jobs and emergency fuel assistance to hard-hit families - compared with Carter's proposed $2.1 to $2.2 billion.

The budget for fiscal 1977 approved yesterday calls for revenues of $347.7 billion, outlays of $417.45 billion and a deficit of $69.75 billion.

The amended budget President Carter asked for from Congress had outlays of $417.4, revenues of $349.4 billion and a deficit of $68 billion.