Sec. 378. Deficit-neutral reserve fund to phase-in any changes to individual or corporate tax systems
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The Chairman of the Committee on the Budget of the Senate may revise the allocations of a committee or committees, aggregates, and other appropriate levels in this resolution for one or more bills, joint resolutions, amendments, motions, or conference reports relating to the phase-in of any changes to the individual or corporate tax systems, including any changes to individual or corporate income tax exclusions, exemptions, deductions, or credits, by the amounts provided in such legislation for those purposes, provided that such legislation would not increase the deficit over either the period of the total of fiscal years 2013 through 2018 or the period of the total of fiscal years 2013 through 2023.