[Congressional Record Volume 161, Number 50 (Wednesday, March 25, 2015)]
[Senate]
[Pages S1952-S1953]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 947. Mr. BENNET 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;

[[Page S1953]]

which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. DEFICIT-NEUTRAL RESERVE FUND RELATING TO SMALL 
                   BUSINESS TAX RELIEF.

       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 small business tax relief, which may include a 
     permanent increase of the section 179 small business 
     expensing allowance to $1,000,000 or an increase in the 
     investment limitation to $2,500,000, 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.
                                 ______