[Congressional Record Volume 163, Number 168 (Wednesday, October 18, 2017)]
[Senate]
[Pages S6554-S6555]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1223. Mr. BENNET 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 subtitle A of title IV, add the following:

     SEC. 41__. POINT OF ORDER AGAINST LEGISLATION THAT WOULD MAKE 
                   THE TAX CODE LESS PROGRESSIVE.

       (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 would 
     make the income tax code under the Internal Revenue Code of 
     1986 less progressive by decreasing the tax burden paid by 
     the 1 percent of taxpayers with the highest income, as 
     measured either on an absolute basis or as a percentage of 
     the total tax burden.
       (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

[[Page S6555]]

     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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