To protect small businesses from higher taxes.

SA 806. Mr. CORNYN 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; as follows:

       At the end of subtitle A of title III, insert the
     following:

     SEC. __ . POINT OF ORDER ON LEGISLATION THAT RAISES INCOME
                   TAX RATES ON SMALL BUSINESSES.

       (a) In General.--In the Senate, it shall not be in order,
     to consider any bill, joint resolution, amendment, motion, or
     conference report that includes any provision which increases
     Federal income tax rates.
       (b) Definition.--In this section, the term ``Federal income
     tax rates'' means any rate of tax imposed under subsection
     (a), (b), (c), (d), or (e) of section 1, 11(b), or 55(b) of
     the Internal Revenue Code of 1986.
       (c) Waiver.--This section may be waived or suspended in the
     Senate only by an affirmative vote of three-fifths of the
     Members, dully chosen and sworn.
       (d) Appeals.--An affirmative vote of three-fifths of the
     Members of the Senate, duly chosen and sworn, shall be
     required to sustain an appeal of the ruling of the Chair on a
     point of order raised under this section.
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