Emergency contexts present substantial risks to countries in terms of the accumulation of public debt. When states accumulate high levels of public debt as a result of emergency response efforts, their long-term fiscal sustainability can be jeopardized, and policy options constrained. From natural disasters to the COVID-19 pandemic, different emergencies will require different responses, but by understanding the processes and procedures by which parliaments can consider public debt in emergency contexts, parliamentarians can be better prepared to defend the public interest when the going gets tough. This brief discusses the legislative and oversight roles of parliament in emergency contexts. While emergencies may see the delegation of legislative powers on a time-limited basis, parliament can take proactive steps to ensure a strong legislative framework guides government action in an emergency context. Escape clauses for fiscal rules, contingency funds and other sources of emergency assistance are important elements for parliamentarians to understand before a crisis hits. The brief also covers key parliamentary committees and other bodies that can supplement and complement the business of parliament in emergency contexts: Public Accounts Committees supported by Supreme Audit Institutions, special parliamentary committees and Parliamentary Budget Offices. Because emergency contexts and responses thereto can both produce different outcomes for men, women, boys and girls, this brief discusses the relationship between gender-based analysis and parliamentary oversight of public debt in emergency contexts.