[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6326]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3213. 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 A TAX 
                   CREDIT FOR DOMESTIC INVESTMENT IN MANUFACTURING 
                   OF DRUGS AND MEDICAL DEVICES.

       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 establishing a tax 
     credit of 20 percent of net income from new domestic 
     investments in advanced manufacturing equipment or machinery 
     used in the United States to manufacture drugs, medical 
     devices, or biological products, 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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