S.Amdt. 3148

SA 3148. Mr. CORNYN submitted an amendment intended to be proposed to
amendment SA 3060 proposed by Mr. Wyden to the bill H.R. 3474, to amend
the Internal Revenue Code of 1986 to allow employers to exempt
employees with health coverage under TRICARE or the Veterans
Administration from being taken into account for purposes of the
employer mandate under the Patient Protection and Affordable Care Act;
which was ordered to lie on the table; as follows:

At the end, add the following:

TITLE _--TAX TRANSPARENCY

SEC. _01. TAX EFFECT TRANSPARENCY.

(a) In General.--Chapter 2 of title 1, United States Code,
is amended by inserting after section 102 the following:

``Sec. 102a. Tax effect transparency

``(a) In General.--Each Act of Congress, bill, resolution,
conference report thereon, or amendment there to, that
modifies Federal tax law shall contain a statement describing
the general effect of the modification on Federal tax law.
``(b) Failure To Comply.--
``(1) In general.--A failure to comply with subsection (a)
shall give rise to a point of order in either House of
Congress, which may be raised by any Senator during
consideration in the Senate or any Member of the House of
Representatives during consideration in the House of
Representatives.
``(2) Nonexclusivity.--The availability of a point of order
under this section shall not affect the availability of any
other point of order.
``(c) Disposition of Point of Order in the Senate.--
``(1) In general.--Any Senator may raise a point of order
that any matter is not in order under subsection (a).
``(2) Waiver.--
``(A) In general.--Any Senator may move to waive a point of
order raised under paragraph (1) by an affirmative vote of
three-fifths of the Senators duly chosen and sworn.
``(B) Procedures.--For a motion to waive a point of order
under subparagraph (A) as to a matter--
``(i) a motion to table the point of order shall not be in
order;
``(ii) all motions to waive one or more points of order
under this section as to the matter shall be debatable for a
total of not more than 1 hour, equally divided between the
Senator raising the point of order and the Senator moving to
waive the point of order or their designees; and
``(iii) a motion to waive the point of order shall not be
amendable.
``(d) Disposition of Point of Order in the House of
Representatives.--
``(1) In general.--If a Member of the House of
Representatives makes a point of order under this section,
the Chair shall put the question of consideration with
respect to the proposition of whether any statement made
under subsection (a) was adequate or, in the absence of such
a statement, whether a statement is required under subsection
(a).
``(2) Consideration.--For a point of order under this
section made in the House of Representatives--
``(A) the question of consideration shall be debatable for
10 minutes, equally divided and controlled by the Member
making the point of order and by an opponent, but shall
otherwise be decided without intervening motion except one
that the House of Representatives adjourn or that the
Committee of the Whole rise, as the case may be;
``(B) in selecting the opponent, the Speaker of the House
of Representatives should first recognize an opponent from
the opposing party; and
``(C) the disposition of the question of consideration with
respect to a measure shall be considered also to determine
the question of consideration under this section with respect
to an amendment made in order as original text.
``(e) Rulemaking Authority.--The provisions of this section
are enacted by the Congress--
``(1) as an exercise of the rulemaking power of the House
of Representatives and the Senate, respectively, and as such
they shall be considered as part of the rules of each House,
respectively, or of that House to which they specifically
apply, and such rules shall supersede other rules only to the
extent that they are inconsistent therewith; and
``(2) with full recognition of the constitutional right of
either House to change such rules (so far as relating to such
House) at any time, in the same manner, and to the same
extent as in the case of any other rule of such House.''.
(b) Clerical Amendment.--The table of sections at the
beginning of chapter 2 of title 1, United States Code, is
amended by inserting after the item relating to section 102
the following new item:

``102a. Tax effect transparency.''.

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