H. Con. Res. 71 - Amdt. No. 1151 to Amdt. No. 1116 to H. Con. Res. 71
H. Con. Res. 71; Amdt. No. 1151 to Amdt. No. 1116 to H. Con. Res. 71
- AuthorsCollins, Sen. Susan M.
- Institutional AuthorsU.S. Senate
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92334
- Tax Analysts Electronic Citation2017 TNT 201-15
AMENDMENT NO. ________
Calendar No. ____________
Purpose: To provide tax relief to small businesses and to include provisions to prevent upper-income taxpayers from sheltering income from taxation at the appropriate rate.
IN THE SENATE OF THE UNITED STATES — 115th Cong., 1st Sess.
H. Con. Res. 71
Viz:
At the end of title III, add the following:
SEC. 3 _____. DEFICIT-NEUTRAL RESERVE FUND RELATING TO THE PROVISION OF TAX RELIEF FOR SMALL BUSINESSES.
The Chairman of the Committee on the Budget of the Senate may revise the allocations of a committee or committees, aggregates, and other appropriate levels in this resolution, and make adjustments to the pay-as-you-go ledger, for one or more bills, joint resolutions, amendments, amendments between the Houses, motions, or conference reports relating to changes in Federal tax laws, which may include the provision of tax relief for small businesses, along with provisions to prevent upper-income taxpayers from sheltering income from taxation at the appropriate rate, by the amounts provided in such legislation for those purposes, provided that such legislation would not increase the deficit over the period of the total of fiscal years 2018 through 2027.
- AuthorsCollins, Sen. Susan M.
- Institutional AuthorsU.S. Senate
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92334
- Tax Analysts Electronic Citation2017 TNT 201-15