To establish a deficit-neutral reserve fund relating to prohibiting legislation that would increase taxes on small businesses during any period in which a national emergency has been declared with respect to a pandemic.

SA 69. Mr. RUBIO (for himself, Mr. Lankford, and Mr. Scott of South
Carolina) 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 end of title III, add the following:

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

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
changes in Federal tax laws, which may include preventing tax
increases on small businesses during any period in which a
national emergency has been declared with respect to a
pandemic, 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 2021 through 2025 or the period of the total of
fiscal years 2021 through 2030.
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