[Congressional Record Volume 171, Number 112 (Saturday, June 28, 2025)]
[Senate]
[Page S3994]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2474. Mr. KIM 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 end of section 70104, insert the following:
       (g) Increase Tied to Average Wage.--Section 24(h) is 
     amended by adding at the end the following new paragraph:
       ``(8) Increase tied to average wage.--If the average wages 
     and salaries for the first 12-month period ending after the 
     date of the enactment of this Act, as determined according to 
     the Employment Cost Index for total compensation for civilian 
     workers, are not at least 3.5 percent higher than such 
     average wages and salaries, as so determined, for calendar 
     year 2024--
       ``(A) paragraph (2) shall be applied by substituting 
     `$3,600 ($6,360 in the case of a child who has not attained 
     age 1 as of the last day of the taxable year, and $4,320 in 
     the case of a child who has attained age 1 but has not 
     attained age 7 as of the last day of the taxable year)' for 
     `$2,200', and
       ``(B) subsection (i)(2) shall be applied by substituting 
     `$3,600, $6,360, and $4,320 amounts' for `$2,200 amount'.''.
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