[Congressional Record Volume 163, Number 167 (Tuesday, October 17, 2017)]
[Senate]
[Page S6488]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1142. Mrs. SHAHEEN submitted an amendment intended to be proposed 
to amendment SA 1116 proposed by Mr. Enzi to the concurrent resolution 
H. Con. Res. 71, establishing the congressional budget for the United 
States Government for fiscal year 2018 and setting forth the 
appropriate budgetary levels for fiscal years 2019 through 2027; which 
was ordered to lie on the table; as follows:

       At the end of title IV, add the following:

     SEC. 4__. POINT OF ORDER AGAINST ANY TAX REFORM BILL THAT 
                   DOES NOT EXPAND AND IMPROVE THE CHILD AND 
                   DEPENDENT CARE TAX CREDIT.

       (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 
     provides for changes to the Internal Revenue Code of 1986 
     without expanding and improving the Child and Dependent Care 
     Tax Credit by increasing the size of the credit, increasing 
     the maximum of expenses eligible for the credit, and making 
     the credit refundable.
       (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).
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