[Congressional Record Volume 171, Number 60 (Thursday, April 3, 2025)]
[Senate]
[Page S2260]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1739. Mr. KELLY (for himself and Ms. Warren) 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 in title IV, add the following:

     SEC. 4___. POINT OF ORDER AGAINST TAXING SCHOLARSHIPS AND 
                   FELLOWSHIPS AS INCOME.

       (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 taxes 
     scholarships or fellowships as income.
       (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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