[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6325]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3210. Mr. TUBERVILLE 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 
                   PRESERVING EXISTING STEP-UP BASIS CAPITAL GAINS 
                   TAX 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 
     preserving existing step-up basis capital gains tax 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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