[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 206 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
S. RES. 206

    To provide for a budget point of order against legislation that 
  increases income taxes on taxpayers, including hard-working middle-
         income families, entrepreneurs, and college students.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 17, 2007

    Mr. Cornyn (for himself and Mr. Allard) submitted the following 
     resolution; which was referred to the Committee on Rules and 
                             Administration

_______________________________________________________________________

                               RESOLUTION


 
    To provide for a budget point of order against legislation that 
  increases income taxes on taxpayers, including hard-working middle-
         income families, entrepreneurs, and college students.

    Resolved, That

SECTION 1. POINT OF ORDER AGAINST LEGISLATION THAT RAISES INCOME TAX 
              RATES.

    (a) In General.--It shall not be in order in the Senate to consider 
any bill, resolution, amendment, amendment between Houses, motion, or 
conference report that includes a Federal income tax rate increase. In 
this subsection, the term ``Federal income tax rate increase'' means 
any amendment to subsection (a), (b), (c), (d), or (e) of section 1, or 
to section 11(b) or 55(b), of the Internal Revenue Code of 1986, that 
imposes a new percentage as a rate of tax and thereby increases the 
amount of tax imposed by any such section.
    (b) Supermajority Waiver and Appeal.--
            (1) Waiver.--This section may be waived or suspended in the 
        Senate only by an affirmative vote of three-fifths of the 
        Members, duly chosen and sworn.
            (2) Appeal.--An affirmative vote of three-fifths of the 
        Members of the Senate, duly chosen and sworn, shall be required 
        in the Senate to sustain an appeal of the ruling of the Chair 
        on a point of order raised under this section.
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