H. Con. Res. 71 (115th Congress)
Concurrent Resolution on the Budget for Fiscal Year 2018
TITLE III—RESERVE FUNDS
SEC. 3002. REVENUE-NEUTRAL RESERVE FUND TO REFORM THE AMERICAN TAX SYSTEM.
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 reforming the Internal Revenue Code of 1986, which may include—
(1) tax relief for middle-income working Americans;
(2) lowering taxes on families with children; or
(3) incentivizing companies to invest domestically and create jobs in the United States,
by the amounts provided in such legislation for those purposes, provided that such legislation is revenue neutral and would not increase the deficit over the period of the total of fiscal years 2018 through 2027.
[BCR § 010.43]