To create a point of order against legislation that would allow for six-figure tax cuts for the top 1/10th of 1 percent of taxpayers.

SA 91. Mr. GRASSLEY 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 CUTS FOR THE WEALTHY.

(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 or eliminates the limitation on the State and local
tax deduction if such increase or elimination would, as
determined by the Joint Committee on Taxation, result in any
taxpayer receiving a reduction in Federal income taxes which
is equal to or greater than $100,000.
(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).
______