[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)]
[Senate]
[Page S542]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 832. Mr. MENENDEZ 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 
                   INCREASING THE PROGRESSIVITY OF THE TAX CODE.

       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 to increase the progressivity of 
     the tax code, which may include raising taxes on the 
     wealthiest 0.1 percent of taxpayers while reducing taxes on 
     low- and middle-income taxpayers, 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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