On the recordApril 15, 1996
as the scoring by CBO is currently performed, we could easily enact a capital gains tax cut, and would not require a supermajority to do that. Some of us, though, would argue that CBO ought to embrace the concept of dynamic scoring, which might change that analysis. But as the measure would currently be scored, a change in our capital gains tax rates to lower those tax rates could be accomplished by a simple majority vote, which means that a lot of arguments we have heard already today and a lot of arguments we will hear tonight about how the rule adopted here on the House has had to be waived simply does not have any application to this debate, because the language of the amendment differs from the language of the rule which we adopted on the first day of this Congress.
Source
govinfo.gov
