[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6333]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3265. Mr. CRUZ 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 appropriate place, insert the following:

     SEC. 4___. POINT OF ORDER AGAINST LEGISLATION THAT RAISES 
                   TAXES ON MIDDLE-INCOME TAXPAYERS.

       (a) In General.--After a concurrent resolution on the 
     budget is agreed to, it shall not be in order in the Senate 
     to consider any bill, resolution, amendment between Houses, 
     motion, or conference report that--
       (1) would cause revenues to be more than the level of 
     revenues set forth for that first fiscal year or for the 
     total of that fiscal year and the ensuing fiscal years in the 
     applicable resolution for which allocations are provided 
     under section 302(a) of the Congressional Budget Act of 1974, 
     and
       (2) includes a Federal tax increase which would have 
     widespread applicability on middle-income taxpayers.
       (b) Definitions.--In this subsection:
       (1) Middle-income taxpayers.--The term ``middle-income 
     taxpayers'' means single individuals with $200,000 or less in 
     adjusted gross income (as defined in section 62 of the 
     Internal Revenue Code of 1986) and married couples filing 
     jointly with $400,000 or less in adjusted gross income (as so 
     defined).
       (2) Widespread applicability.--The term ``widespread 
     applicability'' includes the definition with respect to 
     individual income taxpayers in section 4022(b)(1) of the 
     Internal Revenue Service Restructuring and Reform Act of 
     1998.
       (3) Federal tax increase.--The term ``Federal tax 
     increase'' means--
       (A) any amendment to the Internal Revenue Code of 1986 
     that, directly or indirectly, increases the amount of Federal 
     tax; or
       (B) any legislation that the Congressional Budget Office 
     would score as an increase in Federal revenues.
       (c) Supermajority Waiver and Appeal.--
       (1) Waiver.--This section may be waived or suspended in the 
     Senate only by an affirmative vote of three-fifths of the 
     Members, duly chosen and sworn.
       (2) Appeal.--An affirmative vote of three-fifths of the 
     Members, duly chosen and sworn, shall be required in the 
     Senate to sustain an appeal of the ruling of the Chair on a 
     point of order raised under this section.
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