Prior to House consideration of a measure, a rule must be adopted to set parameters on debate. Rules are drafted by the House Rules Committee (which is in effect an arm of the majority party leadership) and usually limit debate, schedule a time for a final vote, and restrict amending activity on a measure. On this vote, Republicans sought passage of a rule governing debate on legislation to provide $550 billion in tax reductions over eleven years. Among other things, the tax reductions would eliminate the dividends tax (dividends are corporate payouts to shareholders) and reduce the highest marginal income tax rate (which applies only to income in excess of $1,171,000). Progressives voted in opposition to the rule because, in their estimation, the GOP-drafted tax cuts were too heavily stacked toward wealthy individuals and provided an insufficient amount of financial assistance for low and middle income taxpayers. Democrats unanimously opposed the rule but it was adopted on a party line vote of 220-203.