An amendment by Sen. Byron Dorgan, D-N.D., to the fiscal year 2005 budget resolution (S.Con.Res 95), creating a reserve fund that would allow up to $1.1 billion in additional federal funding for law enforcement programs. It also would increase the amount dedicated for deficit reduction by $1.1 billion. Specifically, the Dorgan amendment would have increased funding for federal local law enforcement block grants, and would pay for it by reducing tax breaks for certain individuals. The spending would be offset by reducing tax breaks for taxpayers with incomes of more than $1 million per year. Conservatives argued against the measure on the grounds it constituted a tax increase. Progressives backed the amendment, but amid a defection of four Democrats and the united opposition of all Republicans, the Dorgan proposal was rejected 41-55, meaning federal funding for law enforcement would not be increased by an additional $1.1 billion under the Senate version of the budget. The way in which Congress develops tax and spending legislation is guided by a set of specific procedures laid out in the Congressional Budget Act of 1974. Most importantly, the Budget Act calls for the annual development of a congressional "budget resolution." This resolution sets overarching limits on spending and on tax cuts that apply to legislation developed by individual committees - including the appropriations committees, tax-writing committees, and other committees that have jurisdiction over certain spending programs - as well as to any amendments offered to such legislation on the House or Senate floor.