[Congressional Record Volume 161, Number 49 (Tuesday, March 24, 2015)]
[Senate]
[Page S1799]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 394. Mr. COONS (for himself, Mr. Roberts, Mr. Schumer, and Mr. 
Kaine) submitted an amendment intended to be proposed by him to the 
concurrent resolution S. Con. Res. 11, setting forth the congressional 
budget for the United States Government for fiscal year 2016 and 
setting forth the appropriate budgetary levels for fiscal years 2017 
through 2025; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. DEFICIT-NEUTRAL RESERVE FUND RELATING TO SPECIAL 
                   TREATMENT OF THE INCOME TAX CREDIT FOR RESEARCH 
                   EXPENDITURES FOR STARTUP COMPANIES.

       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 
     for one or more bills, joint resolutions, amendments, 
     amendments between the Houses, motions, or conference reports 
     relating to special treatment of the income tax credit for 
     research expenditures for startup companies 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 2016 through 
     2020 or the period of the total of fiscal years 2016 through 
     2025.
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