Madam President, I call up my amendment, No. 5404, and ask that it be reported by number. The ACTING PRESIDENT pro tempore. The clerk will report the amendment by number. The senior assistant legislative clerk read as follows: The Senator from Idaho [Mr. Crapo] proposes an amendment numbered 5404 to amendment No. 5194. The amendment is as follows: (Purpose: To prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds) 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 to audit taxpayers with taxable incomes below $400,000.
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