Both House and Senate plan to tackle difficult bills in this first full week back after their August recess.

The Senate has scheduled for tomorrow or later the second budget resolution, setting binding spending ceilings. In the process the new congressional budget process will be put to a test. For the first time, the Senate will be asked to implement the "reconciliation" provision of the Budget Act, which would force committees to cut their spending plans to meet government-wide spending targets.

The Budget Committee will take on two of the toughest old bulls of the Senate -- Chairmen Russell B. Long (D-La.) of the Finance Committee and Warren G. Magnuson (D-of Appropriations -- in trying to force their committees to absorbe cuts totaling $4 billion.

Today the Senate plans to take up a reclamation bill and to decide whether to relax a 1902 law limiting western land holders to 160 acres for federal irrigation.

The House today takes up a bill extending the Export Administration Act. That will be followed by the defense authorization bill, with a controversial provision to register 18-year-olds for a possible military draft. Then comes the Energy Department authorization bill, with a possible fight over decontrolling oil prices.