[Congressional Record Volume 171, Number 112 (Saturday, June 28, 2025)]
[Senate]
[Page S3781]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2366. Mr. PAUL submitted an amendment intended to be proposed to 
amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill 
H.R. 1, to provide for reconciliation pursuant to title II of H. Con. 
Res. 14; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ____. 15-PERCENT CORPORATE TAX RATE.

       (a) In General.--Section 11(b) is amended by striking ``21 
     percent'' and inserting ``15 percent''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
       (c) Normalization Requirements.--Rules similar to the rules 
     of section 13001(d) of Public Law 115-97 shall apply.
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