Mr. President, I rise in support of this amendment. This would correct a great defect in our Tax Code--the parent tax penalty. We have been punishing parents for decades because of the way our Federal tax system and our senior entitlement programs--Social Security and Medicare--interact. We have to end this tyranny and end this now. This amendment does that, and I urge my colleagues to support it. The PRESIDING OFFICER. Is there any further debate on the amendment? If not, the question is on agreeing to the amendment. The amendment (No. 1205) was agreed to. Amendment No. 1228 The PRESIDING OFFICER. There will now be 2 minutes of debate, equally divided, prior to a vote in relation to Heitkamp amendment No. 1228. The Senator from North Dakota.
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