[Page S4342]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5428. Mr. CRAPO submitted an amendment intended to be proposed to 
amendment SA 5194 proposed by Mr. Schumer to the bill H.R. 5376, to 
provide for reconciliation pursuant to title II of S. Con. Res. 14; 
which was ordered to lie on the table; as follows:

       At the end of section 10301, add the following:
       (c) Limitations Related to the Internal Revenue Service.--
     None of the funds appropriated under subsection (a)(1) may be 
     used--
       (1) to audit taxpayers with taxable incomes below $400,000,
       (2) to target any taxpayer for political or ideological or 
     religious beliefs, or
       (3) for the construction or operation of any Internal 
     Revenue Service business system designed to receive or 
     process information on flows of deposits or withdrawals over 
     any period of time in a taxpayer's private transaction 
     account with a financial intermediary or payment processor or 
     platform.
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