Tom Harkin: “I am concerned about a possible misunderstanding of the intent of the language in the proposed Senate rule XLIV…”

“I am concerned about a possible misunderstanding of the intent of the language in the proposed Senate rule XLIV concerning earmarks. My specific concern goes to the definition in the proposal concerning "limited tax benefits." The definition contains two parts. The first is a two-part test that provides that limited tax benefit is one that "provides a Federal tax deduction, credit, exclusion, or preference to a particular beneficiary or limited group of beneficiaries under the Internal Revenue Code of 1986, and (B) contain eligibility criteria that are uniform in application with respect to potential beneficiaries of such provision." The key here is the word "and" after 1986. The second part simply provides that if this test is not met, that only a tax that benefits a single entity is a "limited tax benefit." I am told that there are some who might define "potential beneficiaries" to only include a variation in the treatment of the class covered by the amendment. This would not be logical. My perception, prior to our voting, is that the intent of those two words "potential beneficiaries" means a category or class of taxpayers impacted by the tax provision.”