[Congressional Record Volume 171, Number 34 (Thursday, February 20, 2025)]
[Senate]
[Pages S1208-S1209]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 546. Mr. WELCH submitted an amendment intended to be proposed by

[[Page S1209]]

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 LEGISLATION THAT DECREASES 
                   TAX REVENUE BY DECREASING APPROPRIATIONS FOR 
                   THE INTERNAL REVENUE SERVICE.

       (a) Point of Order.--It shall not be in order in the Senate 
     to consider any bill, joint resolution, motion, amendment, 
     amendment between the Houses, or conference report that 
     includes any decrease in appropriations for the Internal 
     Revenue Service which the Congressional Budget Office 
     certifies would result in a decrease in tax revenue.
       (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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