[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)]
[Senate]
[Page S518]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 667. Mrs. HYDE-SMITH submitted an amendment intended to be 
proposed by her 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 
                   TREATMENT OF CASUALTY LOSSES OF UNCUT TIMBER.

       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 a special rule 
     and tax deduction for certain casualty losses of uncut 
     timber. 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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