To establish a deficit-neutral reserve fund relating to prohibiting tax increases on small businesses, as defined by the Small Business Administration but generally 500 employees or less.

SA 3292. Mr. DAINES (for himself, Mr. Portman, and Mr. Braun)
proposed an amendment to the concurrent resolution S. Con. Res. 14,
setting forth the congressional budget for the United States Government
for fiscal year 2022 and setting forth the appropriate budgetary levels
for fiscal years 2023 through 2031; as follows:

At the end of title III, add the following:

SEC. 3___. DEFICIT-NEUTRAL RESERVE FUND RELATING TO
PREVENTING TAX INCREASES ON SMALL BUSINESSES.

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,
and make adjustments to the pay-as-you-go ledger, for one or
more bills, joint resolutions, amendments, amendments between
the Houses, motions, or conference reports relating to
preventing tax increases on small businesses 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 2022 through
2026 or the period of the total of fiscal years 2022 through
2031.
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