[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6355]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3419. 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 LEGISLATION THAT WOULD MAKE 
                   THE UNITED STATES LESS COMPETITIVE WITH RESPECT 
                   TO ATTRACTING JOBS.

       (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 
     make the United States less competitive with respect to 
     attracting jobs by increasing the degree to which the Federal 
     corporate income tax rate is higher than the lowest corporate 
     income tax rate amongst members of the Organisation for 
     Economic Co-operation and Development (as determined by the 
     Joint Committee on Taxation).
       (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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