[Congressional Record Volume 167, Number 20 (Wednesday, February 3, 2021)]
[Senate]
[Page S342]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 116. Mr. HOEVEN (for himself and Mr. Cramer) 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 any small businesses concern (as defined under 
     section 3 of the Small Business Act (15 U.S.C. 632)) 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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