[Congressional Record (Bound Edition), Volume 153 (2007), Part 9]
[Senate]
[Pages 13040-13041]
[From the U.S. Government Publishing Office, www.gpo.gov]




                         SUBMITTED RESOLUTIONS

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 SENATE RESOLUTION 206--TO PROVIDE FOR A BUDGET POINT OF ORDER AGAINST 
    LEGISLATION THAT INCREASES INCOME TAXES ON TAXPAYERS, INCLUDING 
HARDWORKING MIDDLE-INCOME FAMILIES, ENTREPRENEURS, AND COLLEGE STUDENTS

  Mr. CORNYN (for himself and Mr. Allard) submitted the following 
resolution; which was referred to the Committee on Rules and 
Administration:

                              S. Res. 206

       Resolved, That

     SECTION 1. POINT OF ORDER AGAINST LEGISLATION THAT RAISES 
                   INCOME TAX RATES.

       (a) In General.--It shall not be in order in the Senate to 
     consider any bill, resolution, amendment, amendment between 
     Houses, motion, or conference report that includes a Federal 
     income tax rate increase. In this subsection, the term 
     ``Federal income tax rate increase'' means any amendment to 
     subsection (a), (b), (c), (d), or (e) of section 1, or to 
     section 11(b) or 55(b), of the Internal Revenue Code of 1986, 
     that imposes a new percentage as a rate of tax and thereby 
     increases the amount of tax imposed by any such section.

[[Page 13041]]

       (b) Supermajority Waiver and Appeal.--
       (1) Waiver.--This section may be waived or suspended in the 
     Senate only by an affirmative vote of three-fifths of the 
     Members, duly chosen and sworn.
       (2) Appeal.--An affirmative vote of three-fifths of the 
     Members of the Senate, duly chosen and sworn, shall be 
     required in the Senate to sustain an appeal of the ruling of 
     the Chair on a point of order raised under this section.

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