[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Pages S6393-S6394]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3663. Mr. TOOMEY (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 appropriate place in title IV, add the following:

     SEC. 4___. POINT OF ORDER AGAINST INCREASING THE U.S. FEDERAL 
                   STATUTORY CORPORATE INCOME TAX RATE TO A LEVEL 
                   ABOVE THE AVERAGE NATIONAL STATUTORY OECD 
                   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 
     increases the Federal statutory corporate income tax rate 
     under section 11(b) of the Internal Revenue Code of 1986 to a 
     percentage rate greater than the average national statutory 
     corporate income tax rate of members of the Organisation for 
     Economic Co-operation and Development as of the date of the 
     adoption of this resolution by the Senate.
       (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

[[Page S6394]]

     of the Chair on a point of order raised under subsection (a).
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