[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6384]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3597. Mr. LANKFORD (for himself and Mr. Sasse) 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 
                   PROTECTING ORGANIZATIONS FROM INAPPROPRIATE 
                   TARGETING BY THE INTERNAL REVENUE SERVICE.

       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 
     strengthening tax administration and taxpayer protections, 
     which may include a prohibition on Internal Revenue Service 
     use of funds to inappropriately target and screen applicants 
     for tax-exempt status, 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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