[Congressional Record Volume 171, Number 60 (Thursday, April 3, 2025)]
[Senate]
[Page S2223]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1523. Mr. KING submitted an amendment intended to be proposed by 
him to the concurrent resolution H. Con. Res. 14, establishing 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, insert the following:

     SEC. ___. POINT OF ORDER AGAINST A CORPORATE TAX RATE CUT.

       (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 
     reduces the corporate income tax rate below 21 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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