During debate on tax cut legislation, Senate Minority Leader Daschle (D-SD) introduced a Democratic plan for stimulating the economy. Instead of providing tax breaks to wealthy individuals that are contained in the GOP-version of the tax cut bill, the Democratic proposal would have created a $300 wage credit for workers, increased the amount of the child tax credit, provided additional tax incentives for small businesses to invest in machinery and health insurance for their employees, channeled $40 billion in financial relief to states, and extended federal unemployment insurance by twenty-six weeks. The cost of the Democratic plan would be offset by restricting the use of offshore corporate tax shelters. Progressives supported the Democratic plan because, in their view, economic recovery is best achieved by providing assistance to those most in need (such as unemployed workers, families, small businesses, and states) rather than to high-income taxpayers. Senator Charles Grassley (R-IA) contended that the Democratic plan was not relevant to the tax cut measure under consideration and raised a point of order against the minority party's proposal. Debate on budgetrelated legislation-which, according to recent rulings by the Senate parliamentarian, includes legislation to cut taxes-is governed by reconciliation rules in accordance with the Budget Act of 1974. Those rules allow Senators to raise points of order against amendments by claiming that they are not relevant to the pending legislation in order to defeat the amendment. To overcome a point of order, a sixty-vote majority is required in support of the legislation. The Democratic plan failed to garner the necessary sixty-votes and was rejected by a 46-54 margin.