[Congressional Record Volume 167, Number 144 (Monday, August 9, 2021)]
[Senate]
[Page S6133]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2663. Mr. MARSHALL submitted an amendment intended to be proposed 
by him to the concurrent resolution S. Con. Res. 14, setting forth the 
congressional budget for the United States Government for fiscal year 
2022 and setting forth the appropriate budgetary levels for fiscal 
years 2023 through 2031; 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 EXEMPTING 
                   FARMERS, RANCHERS, AND SMALL BUSINESS OWNERS 
                   FROM ANY CHANGES TO STEP-UP BASIS RULES.

       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 
     Federal income taxes, which may include exempting farmers, 
     ranchers, and small business owners from any changes to step-
     up basis rules, 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 2022 through 2026 or the period of the total of 
     fiscal years 2022 through 2031.
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