[Congressional Record Volume 171, Number 60 (Thursday, April 3, 2025)]
[Senate]
[Page S2236]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1616. Mr. WHITEHOUSE 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 TAX BREAKS FOR OFFSHORING 
                   JOBS AND PROFITS.

       (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 corporate tax breaks for outsourcing American jobs 
     and shifting profits offshore.
       (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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