[Congressional Record Volume 171, Number 214 (Thursday, December 18, 2025)]
[Senate]
[Page S8928]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4122. Ms. HIRONO submitted an amendment intended to be proposed to 
amendment SA 3951 submitted by Ms. Collins and intended to be proposed 
to the bill H.R. 4016, making appropriations for the Department of 
Defense for the fiscal year ending September 30, 2026, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:
       Sec. __. (a) Section 25F(b) of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     paragraph:
       ``(3) Income restriction.--No credit shall be allowed under 
     subsection (a) to any taxpayer whose adjusted gross income 
     for the taxable year is equal to or greater than 
     $1,000,000.''.
       (b) The amendment made by subsection (a) shall apply to 
     taxable years beginning after December 31, 2026.
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