[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)]
[Senate]
[Page S494]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 549. Mr. PORTMAN (for himself and Mr. Young) 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 
                   SUSPENDING FEDERAL INCOME TAXES FOR VICTIMS OF 
                   UNEMPLOYMENT COMPENSATION FRAUD WHILE VICTIMS 
                   FILE APPEALS.

       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 suspending 
     filing obligations, interest, and penalties on Federal income 
     taxes for victims of unemployment compensation fraud while 
     victims file appeals, 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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