To protect middle-income taxpayers from tax increases by providing a point of order against legislation that increase taxes on them, including taxes that arise, directly or indirectly, from Federal revenues derived from climate change or similar legislation.

SA 804. Mr. ENSIGN submitted an amendment intended to be proposed by
him to the concurrent resolution S. Con. Res. 13, setting forth the
congressional budget for the United States Government for fiscal year
2010, revising the appropriate budgetary levels for fiscal year 2009,
and setting forth the appropriate budgetary levels for fiscal years
2011 through 2014; which was ordered to lie on the table; as follows:

       On page 68, after line 4, insert the following:

     SEC. __. POINT OF ORDER AGAINST LEGISLATION THAT RAISES TAXES
                   ON MIDDLE-INCOME TAXPAYERS.

       (a) In General.--After a concurrent resolution on the
     budget is agreed to, it shall not be in order in the Senate
     to consider any bill, resolution, amendment between Houses,
     motion, or conference report that--
       (1) would cause revenues to be more than the level of
     revenues set forth for that first fiscal year or for the
     total of that fiscal year and the ensuing fiscal years in the
     applicable resolution for which allocations are provided
     under section 302(a) of the Congressional Budget Act of 1974,
     and
       (2) includes a Federal tax increase which would have
     widespread applicability on middle-income taxpayers.
       (b) Definitions.--In this subsection:
       (1) Middle-income taxpayers.--The term ``middle-income
     taxpayers'' means single individuals with $200,000 or less in
     adjusted gross income (as defined in section 62 of the
     Internal Revenue Code of 1986) and married couples filing
     jointly with $250,000 or less in adjusted gross income (as so
     defined).
       (2) Widespread applicability.--The term ``widespread
     applicability'' includes the definition with respect to
     individual income taxpayers in section 4022 (b)(1) of the
     Internal Revenue Service Restructuring and Reform Act of
     1998.
       (3) Federal tax increase.--The term ``Federal tax
     increase'' means--
       (A) any amendment to the Internal Revenue Code of 1986
     that, directly or indirectly, increases the amount of Federal
     tax; or
       (B) any legislation that the Congressional Budget Office
     would score as an increase in Federal revenues.
       (c) Supermajority Waiver and Appeal.--
       (1) Waiver.--This section may be waived or suspended in the
     Senate only by an affirmative vote of three-fifths of the
     Members, duly chosen and sworn.
       (2) Appeal.--An affirmative vote of three-fifths of the
     Members, duly chosen and sworn, shall be required in the
     Senate to sustain an appeal of the ruling of the Chair on a
     point of order raised under this section.

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