[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 3266. 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 TAX INCREASES ON LOWER-
                   INCOME TAXPAYERS.

       (a) Point of Order.--It shall not be in order in the Senate 
     to consider any bill, joint resolution, motion, amendment, 
     amendment between the Houses, or conference report that 
     increases any Federal taxes, including income taxes, capital 
     gains taxes, payroll taxes, or excise taxes, on any 
     individual whose adjusted gross income is $400,000 per year 
     or less.
       (b) Waiver and Appeal.--Subsection (a) may be waived or 
     suspended in the Senate only by an affirmative vote of three-
     fifths of the Members, duly chosen and sworn. An affirmative 
     vote of three-fifths of the Members of the Senate, duly 
     chosen and sworn, shall be required to sustain an appeal of 
     the ruling of the Chair on a point of order raised under 
     subsection (a).
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