[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)]
[Senate]
[Page S539]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 814. Mr. CRUZ 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 ON LOWER 
                   INCOME TAXPAYERS.

       (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 
     increases any Federal taxes, including without limitation 
     income taxes, capital gains taxes, payroll taxes, or excise 
     taxes, on any individual whose adjusted gross income is 
     $400,000 per year or less.
       (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).
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