[Congressional Record Volume 167, Number 42 (Friday, March 5, 2021)]
[Senate]
[Page S1293]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1013. Mr. TOOMEY (for himself and Mrs. Fischer) submitted an 
amendment intended to be proposed to amendment SA 891 proposed by Mr. 
Schumer (for himself, Mr. Wyden, Mrs. Murray, Mr. Brown, Mr. Peters, 
Mr. Cardin, Ms. Cantwell, Ms. Stabenow, Mr. Tester, Mr. Menendez, Mr. 
Schatz, Mr. Carper, Mr. Leahy, and Mr. Sanders) to the bill H.R. 1319, 
to provide for reconciliation pursuant to title II of S. Con. Res. 5; 
which was ordered to lie on the table; as follows:

        On page 346, between lines 16 and 17, insert the 
     following:
       ``(3) Elimination of credit for individuals with no 
     reduction in income.--
       ``(A) In general.--In the case of any taxpayer whose 
     adjusted gross income for the first taxable year beginning in 
     2020 is equal to or greater than such taxpayer's adjusted 
     gross income for the first taxable year beginning in 2019, 
     the amount of the credit allowed by subsection (a) shall be 
     reduced to zero.
       ``(B) Regulations.--The Secretary shall issue such 
     regulations or other guidance as the Secretary determines 
     necessary or appropriate to carry out the purposes of 
     subparagraph (A), including regulations or other guidance 
     which provides for the application of such subparagraph where 
     the filing status of the taxpayer for the first taxable year 
     beginning in 2019 is different from the status of such 
     taxpayer for the first taxable year beginning in 2020.''.
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