[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6405]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3743. 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 TARGETING BY THE 
                   IRS BASED ON THEIR RELIGIOUS OR POLITICAL 
                   BELIEFS.

       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 taxpayer protections and ensuring neutral and 
     unbiased review by the Internal Revenue Service of 
     applications for nonprofit status, which may include barring 
     Internal Revenue Service agents from associating religious 
     beliefs with a particular political party, prohibiting 
     Internal Revenue Service agents from inappropriately 
     targeting and screening applicants for tax-exempt status 
     based on a bias toward the organization's political or 
     religious beliefs, and establishing a process to review and 
     rectify potential instances of political bias in the 
     nonprofit status determination process, 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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