To establish a deficit-neutral reserve fund relating to enacting middle class tax relief, including extending and expanding refundable tax credits, such as tax provisions and policies included in legislation like the Working Families Tax Relief Act, American Opportunity Tax Credit Permanence and Consolidation Act, Helping Working Families Afford Child Care Act, or the 21st Century Worker Tax Cut Act, among other legislation.

SA 968. Mr. WYDEN (for himself, Mr. Schumer, Mr. Brown, Mr. Casey,
Mr. Durbin, and Mrs. Murray) submitted an amendment intended to be
proposed by him to the concurrent resolution S. Con. Res. 11, setting
forth the congressional budget for the United States Government for
fiscal year 2016 and setting forth the appropriate budgetary levels for
fiscal years 2017 through 2025; as follows:

At the appropriate place, insert the following:

SEC. ___. DEFICIT-NEUTRAL RESERVE FUND RELATING TO MIDDLE
CLASS TAX RELIEF.

The Chairman of the Committee on the Budget of the Senate
may revise the allocations of a committee or committees,
aggregates, and other appropriate levels in this resolution
for one or more bills, joint resolutions, amendments,
amendments between the Houses, motions, or conference reports
relating to extending and expanding refundable tax provisions
that benefit working families, childless workers, and the
middle class, by the amounts provided in such legislation for
those purposes, provided that such legislation would not
increase the deficit over either the period of the total of
fiscal years 2016 through 2020 or the period of the total of
fiscal years 2016 through 2025.
______