[Congressional Record Volume 167, Number 20 (Wednesday, February 3, 2021)]
[Senate]
[Page S335]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 69. Mr. RUBIO (for himself, Mr. Lankford, and Mr. Scott of South 
Carolina) submitted an amendment intended to be proposed by him to the 
concurrent resolution S. Con. Res. 5, setting forth the congressional 
budget for the United States Government for fiscal year 2021 and 
setting forth the appropriate budgetary levels for fiscal years 2022 
through 2030; which was ordered to lie on the table; as follows:

       At the end of title III, add the following:

     SEC. 3___. DEFICIT-NEUTRAL RESERVE FUND RELATING TO 
                   PREVENTING TAX INCREASES ON SMALL BUSINESSES 
                   DURING A PANDEMIC.

       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, 
     and make adjustments to the pay-as-you-go ledger, for one or 
     more bills, joint resolutions, amendments, amendments between 
     the Houses, motions, or conference reports relating to 
     changes in Federal tax laws, which may include preventing tax 
     increases on small businesses during any period in which a 
     national emergency has been declared with respect to a 
     pandemic, 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 2021 through 2025 or the period of the total of 
     fiscal years 2021 through 2030.
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