[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Pages S4310-S4311]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5306. 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

[[Page S4311]]

II of S. Con. Res. 14; which was ordered to lie on the table; as 
follows:

       At the end of subtitle A of title I, add the following:

              PART _--EXTENSION OF CERTAIN TAX PROVISIONS

     SEC. 10_01. 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. 10_02. 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.

     SEC. 10_03. ELIMINATION OF ADDITIONAL IRS FUNDING FOR 
                   ENFORCEMENT.

       Section 10301(a)(1)(A) of this Act is amended by striking 
     clause (ii).
                                 ______