[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)]
[Senate]
[Page S502]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 599. Mr. ROMNEY 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 TAX 
                   PARITY FOR ELECTRONIC NICOTINE DELIVERY 
                   SYSTEMS.

       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 law, which may include ensuring 
     electronic nicotine delivery systems are subject to 
     comparable excise taxes to other tobacco products, 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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