S.Amdt. 1142

SA 1142. Mrs. SHAHEEN submitted an amendment intended to be proposed
to amendment SA 1116 proposed by Mr. Enzi to the concurrent resolution
H. Con. Res. 71, establishing the congressional budget for the United
States Government for fiscal year 2018 and setting forth the
appropriate budgetary levels for fiscal years 2019 through 2027; which
was ordered to lie on the table; as follows:

At the end of title IV, add the following:

SEC. 4__. POINT OF ORDER AGAINST ANY TAX REFORM BILL THAT
DOES NOT EXPAND AND IMPROVE THE CHILD AND
DEPENDENT CARE TAX CREDIT.

(a) Point of Order.--It shall not be in order in the Senate
to consider any bill, joint resolution, motion, amendment,
amendment between the Houses, or conference report that
provides for changes to the Internal Revenue Code of 1986
without expanding and improving the Child and Dependent Care
Tax Credit by increasing the size of the credit, increasing
the maximum of expenses eligible for the credit, and making
the credit refundable.
(b) Waiver and Appeal.--Subsection (a) may be waived or
suspended in the Senate only by an affirmative vote of three-
fifths of the Members, duly chosen and sworn. 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
subsection (a).
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