[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)]
[Senate]
[Pages S519-S520]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 680. Mr. DAINES (for himself and Mr. Portman) 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:

[[Page S520]]

  


     SEC. 3___. DEFICIT-NEUTRAL RESERVE FUND RELATING TO 
                   PROHIBITING LEGISLATION THAT WOULD INCREASE 
                   TAXES DURING ANY PERIOD IN WHICH A NATIONAL 
                   EMERGENCY HAS BEEN DECLARED WITH RESPECT TO THE 
                   COVID-19 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 during any period in which a national emergency has 
     been declared with respect to the COVID-19 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.
                                 ______