[Congressional Record Volume 171, Number 34 (Thursday, February 20, 2025)]
[Senate]
[Page S1208]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 545. Mr. WELCH submitted an amendment intended to be proposed by 
him to the concurrent resolution S. Con. Res. 7, setting forth the 
congressional budget for the United States Government for fiscal year 
2025 and setting forth the appropriate budgetary levels for fiscal 
years 2026 through 2034; 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 RECONCILIATION LEGISLATION 
                   THAT FAILS TO INCREASE THE CORPORATE TAX RATE 
                   TO 24 PERCENT.

       (a) Point of Order.--It shall not be in order in the Senate 
     to consider a bill or joint resolution reported pursuant to 
     section 2002, or an amendment to, conference report on, or 
     amendment between the Houses in relation to such a bill or 
     joint resolution, which does not increase the corporate tax 
     rate to 24 percent.
       (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 of the Chair on a point of order raised under 
     subsection (a).
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