Madam President, Senate Democrats take a backseat to no one in standing up for family farmers, ranchers, and small businesses. In fact, President Biden has made it clear that any changes to stepped- up basis will provide durable protection for family farmers, ranchers, and small businesses. Speaking for myself, Senator Cortez Masto and Senator Tester, we are following through on that Biden pledge because it is both fair and common sense. Now, capital gains reform is about ensuring that the wealthiest pay their fair share. On our watch, multibillionaires cannot plant a few tomatoes and call themselves a family farmer. I will vote for the Thune amendment as well as the important Cortez Masto-Tester-Wyden amendment that will be taken up next. Vote on Amendment No. 3106 The PRESIDING OFFICER. The question now occurs on agreeing to amendment No. 3106.
On the recordAugust 10, 2021
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