To provide that no additional estate tax relief beyone that which is already assumed in this resolution, which protects over 99.7 percent of estates from the estate tax, shall be allowed under any deficit-neutral reserve fund unless an equal amount of aggregate tax relief is also provided to Americans earning less than $100,000 per year.

SA 974. Mr. DURBIN 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 appropriate place in title II, insert the following:

SEC. ___. SPECIAL RULE FOR LEGISLATION PROVIDING FOR
ADDITIONAL ESTATE TAX RELIEF.

Notwithstanding the provisions of this title, the Chairman
of the Senate Committee on the Budget may not revise the
allocations of a committee or committees, aggregates, and
other appropriate levels and limits in this resolution with
respect to any bill, joint resolution, amendment, motion, or
conference report that would provide for estate tax relief
with an applicable exclusion amount beyond $3,500,000
($7,000,000 for a married couple) and a graduated rate ending
at less than 45 percent unless an amount is or has been
provided to Americans earning less than $100,000 per year
which--
(1) is equal to the aggregate amount of such additional
estate tax relief, and
(2) is in addition to the aggregate amount of tax relief
assumed under this resolution for such Americans.
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