[Congressional Record Volume 163, Number 168 (Wednesday, October 18, 2017)]
[Senate]
[Page S6551]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1200. Mr. WYDEN 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 TAX REFORM LEGISLATION THAT 
                   IS LESS PROGRESSIVE THAN CURRENT LAW.

       (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 
     amends the Internal Revenue Code of 1986 and results in a tax 
     code that is less progressive than current law.
       (b) Determination of Whether Code Is Less Progressive.--For 
     purposes of this section, a measure described in subsection 
     (a) results in a tax code that is less progressive than 
     current law if, after the measure takes effect--
       (1) the percentage increase in after-tax income for tax 
     returns in higher income groups, including the top 10 
     percent, top 5 percent, top 1 percent, and top 0.1 percent, 
     is greater than the percentage increase in after-tax income 
     for tax returns in lower income groups; or
       (2) the percentage decrease in after-tax income for tax 
     returns in higher income groups, including the top 10 
     percent, top 5 percent, top 1 percent, and top 0.1 percent, 
     is less than the percentage decrease in after-tax income for 
     tax returns in lower income groups.

     The determinations made under paragraph (1) and (2) shall be 
     based on distribution tables produced by the Joint Committee 
     on Taxation.
       (c) 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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