,,ii #aac? ,,congress #a/ ,session ,s4 #afbj ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,octob] #cj1 #bjac,mr4 ,cornyn introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to prohibit ! consid]ation ( any bill by ,congress unless a /atem5t on tax transp>5cy is provid$ 9 ! bill4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,tax ,transp>5cy ,act ( #bjac4 #b4 ,tax effect transp>5cy 7a7 ,9 g5]al ,*apt] #b ( title #a1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ aft] section #ajb ! foll[+3 #ajb;a4 ,tax effect transp>5cy 7a7 ,9 g5]al ,ea* ,act ( ,congress1 bill1 resolution1 conf]5ce report !reon1 or am5dm5t !re to1 t modifies ,f$]al tax law %all conta9 a /atem5t describ+ ! g5]al effect ( ! modification on ,f$]al tax law4 7b7 ,failure ,to comply 7#a7 ,9 g5]al ,a failure to comply ) subsection 7a7 %all give rise to a po9t ( ord] 9 ei!r ,h\se ( ,congress1 :i* may be rais$ by any ,s5ator dur+ consid]ation 9 ! ,s5ate or any ,memb] ( ! ,h\se ( ,repres5tatives dur+ consid]ation 9 ! ,h\se ( ,repres5tatives4 7#b7 ,nonexclusivity ,! availability ( a po9t ( ord] "u ?is section %all n affect ! availability ( any o!r po9t ( ord]4 7c7 ,disposition ( po9t ( ord] 9 ! ,s5ate 7#a7 ,9 g5]al ,any ,s5ator may raise a po9t ( ord] t any matt] is n 9 ord] "u subsection 7a74 7#b7 ,waiv] 7,a7 ,9 g5]al ,any ,s5ator may move to waive a po9t ( ord] rais$ "u p>agraph 7#a7 by an affirmative vote ( ?ree-fif?s ( ! ,s5ators duly *os5 & sworn4 7,b7 ,proc$ures ,= a motion to waive a po9t ( ord] "u subp>agraph 7,a7 z to a matt]-- 7i7 a motion to table ! po9t ( ord] %all n be 9 ord]2 7ii7 all motions to waive "o or m po9ts ( ord] "u ?is section z to ! matt] %all be debatable = a total ( n m ?an #a h\r1 equally divid$ betwe5 ! ,s5ator rais+ ! po9t ( ord] & ! ,s5ator mov+ to waive ! po9t ( ord] or _! designees2 & 7iii7 a motion to waive ! po9t ( ord] %all n be am5dable4 7d7 ,disposition ( po9t ( ord] 9 ! ,h\se ( ,repres5tatives 7#a7 ,9 g5]al ,if a ,memb] ( ! ,h\se ( ,repres5tatives makes a po9t ( ord] "u ?is section1 ! ,*air %all put ! "q ( consid]ation ) respect to ! proposition ( :e!r any /atem5t made "u subsection 7a7 0 adequate or1 9 ! abs5ce ( su* a /atem5t1 :e!r a /atem5t is requir$ "u subsection 7a74 7#b7 ,consid]ation ,= a po9t ( ord] "u ?is section made 9 ! ,h\se ( ,repres5tatives-- 7,a7 ! "q ( consid]ation %all be debatable = #aj m9utes1 equally divid$ & controll$ by ! ,memb] mak+ ! po9t ( ord] & by an oppon5t1 b %all o!rwise be decid$ )\t int]v5+ motion except "o t ! ,h\se ( ,repres5tatives adj\rn or t ! ,committee ( ! ,:ole rise1 z ! case may be2 7,b7 9 select+ ! oppon5t1 ! ,speak] ( ! ,h\se ( ,repres5tatives %\ld fir/ recognize an oppon5t f ! oppos+ p>ty2 & 7,c7 ! disposition ( ! "q ( consid]ation ) respect to a measure %all be consid]$ also to det]m9e ! "q ( consid]ation "u ?is section ) respect to an am5dm5t made 9 ord] z orig9al text4 7e7 ,rulemak+ au?ority ,! provisions ( ?is section are enact$ by ! ,congress-- 7#a7 z an ex]cise ( ! rulemak+ p[] ( ! ,h\se ( ,repres5tatives & ! ,s5ate1 respectively1 & z su* !y %all be consid]$ z "p ( ! rules ( ea* ,h\se1 respectively1 or ( t ,h\se to :i* !y specifically apply1 & su* rules %all sup]s$e o!r rules only to ! ext5t t !y are inconsi/5t !re)2 & 7#b7 ) full recognition ( ! con/itutional "r ( ei!r ,h\se to *ange su* rules 7s f> z relat+ to su* ,h\se7 at any "t1 9 ! same mann]1 & to ! same ext5t z 9 ! case ( any o!r rule ( su* ,h\se4 4 7b7 ,cl]ical am5dm5t ,! table ( sections at ! beg9n+ ( *apt] #b ( title #a1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ aft] ! item relat+ to section #ajb ! foll[+ new item3 #ajb;a4 ,tax effect transp>5cy4 4