S.Amdt. 61

SA 61. Mr. CRAPO submitted an amendment intended to be proposed by
him to the concurrent resolution S. Con. Res. 5, setting forth the
congressional budget for the United States Government for fiscal year
2021 and setting forth the appropriate budgetary levels for fiscal
years 2022 through 2030; 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 TAX INCREASES ON TAXPAYERS
MAKING LESS THAN $400,000.

(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, as
determined by the Joint Committee on Taxation, would increase
taxes on any taxpayer (whether filing individually or
jointly) with an adjusted gross income of less than $400,000.
(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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