S.Amdt. 3663

SA 3663. Mr. TOOMEY (for himself and Mr. Sasse) submitted an
amendment intended to be proposed by him 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; which
was ordered to lie on the table; as follows:

At the appropriate place in title IV, add the following:

SEC. 4___. POINT OF ORDER AGAINST INCREASING THE U.S. FEDERAL
STATUTORY CORPORATE INCOME TAX RATE TO A LEVEL
ABOVE THE AVERAGE NATIONAL STATUTORY OECD
CORPORATE INCOME TAX RATE.

(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
increases the Federal statutory corporate income tax rate
under section 11(b) of the Internal Revenue Code of 1986 to a
percentage rate greater than the average national statutory
corporate income tax rate of members of the Organisation for
Economic Co-operation and Development as of the date of the
adoption of this resolution by the Senate.
(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

[[Page S6394]]

of the Chair on a point of order raised under subsection (a).
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