To provide a reservation to the Protocol.

SA 921. Mr. McCONNELL (for Mr. Paul) submitted an amendment intended
to be proposed by Mr. McConnell to Treaty Doc. 113-4, The Protocol
Amending the Convention between the United States of America and the
Kingdom of Spain for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with Respect to Taxes on Income and its
Protocol, signed at Madrid on February 22, 1990; which was ordered to
lie on the table; as follows:

In section 1, in the section heading, strike ``declaration
and conditions'' and insert ``declaration, conditions, and a
reservation''.
In section 1, strike ``declaration of section 2 and the
conditions in section 3'' and insert ``declaration of section
2, the conditions in section 3, and the reservation in
section 4''.
At the end, add the following:

SEC. 4. RESERVATION.

The advice and consent of the Senate under section 1 is
subject to the following reservation: In the case of the
United States, the provisions of paragraph 2 of Article XV
shall apply as if the Protocol had entered into force on
January 1, 2019.
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