[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Page S4310]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5305. Mr. CORNYN submitted an amendment intended to be proposed to 
amendment SA 5194 proposed by Mr. Schumer to the bill H.R. 5376, to 
provide for reconciliation pursuant to title II of S. Con. Res. 14; 
which was ordered to lie on the table; as follows:

       In subtitle A of title I, strike part 3 and insert the 
     following:

              PART 3--EXTENSION OF CERTAIN TAX PROVISIONS

     SEC. 10301. EXTENSION OF LIMITATION ON DEDUCTION FOR STATE 
                   AND LOCAL TAXES.

       (a) In General.--Section 164(b)(6) of the Internal Revenue 
     Code of 1986 is amended--
       (1) by striking ``January 1, 2026'' and inserting ``January 
     1, 2028'', and
       (2) by striking ``2025'' in the heading thereof and 
     inserting ``2027''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2022.

     SEC. 10302. EXTENSION OF SPECIAL RULES FOR CHILD TAX CREDIT.

       (a) In General.--Section 24(h) of the Internal Revenue Code 
     of 1986 is amended--
       (1) by striking ``January 1, 2026'' in paragraph (1) and 
     inserting ``January 1, 2028'', and
       (2) by striking ``2025'' in the heading thereof and 
     inserting ``2027''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2022.
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