[Congressional Record Volume 167, Number 20 (Wednesday, February 3, 2021)]
[Senate]
[Page S387]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 415. Mr. SCOTT of Florida 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 appropriate place in title IV, add the following:

     SEC. 4___. POINT OF ORDER AGAINST TAX INCREASES.

       (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 
     establish any increase in Federal taxes or fees which takes 
     effect during fiscal year 2021.
       (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).
                                 ______