[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6404]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3735. Mr. YOUNG 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 THE 
                   DEDUCTION OF CAPITAL COSTS INCURRED IN 
                   COMPLYING WITH EPA EMISSION REGULATIONS.

       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 the 
     tax treatment of the deduction of capital costs, which may 
     include allowing a deduction for costs incurred in complying 
     with Environmental Protection Agency emission regulations for 
     rural coal facilities, mining operators, or small business 
     refiners, 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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