[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6354]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3409. Mr. HAGERTY 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 in title IV, add the following:

     SEC. 4___. POINT OF ORDER AGAINST INCREASES IN THE FEDERAL 
                   CORPORATE INCOME TAX RATE.

       (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 would 
     increase the Federal corporate income tax rate to a rate 
     higher than the lowest corporate income tax rate among 
     members of the Organization for Economic Co-operation and 
     Development.
       (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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