During Senate debate on the 2006 Budget Resolution-a non-binding budgetary blueprint for taxing and spending goals for the upcoming year and beyond-Senator Dorgan (D-ND) introduced an amendment which would have repealed tax incentives for those U.S. companies that move their manufacturing plants to offshore locations. Progressives supported Dorgan's amendment because, in their view, the federal government should not reward with tax breaks those businesses that contribute to U.S. job loses. As Senator Dorgan explained, "the purpose of this amendment is to repeal the provision of the tax code that actually rewards companies to shut down their American plant and move their jobs overseas. Yes, we actually reward companies in the current tax code for shutting down their American plants and moving jobs. It is the most pernicious part of the tax code...A vote against this amendment is a vote against fairness and a vote against American jobs." Conservatives voted against the Dorgan proposal but did not offer any explanations for their votes during Senate floor debate. On a vote of 40-59, the Dorgan amendment was struck down and the tax breaks which reward U.S. companies for moving their manufacturing plants overseas remained in the tax code.