Parliamentarian rulings be damned, Senate democrats are looking at different options to circumvent the ruling of the Senate Parliamentarian last week that a provision in the House-passed American Rescue Act of 2021 (Covid-19 relief bill) is ineligible for passage under budget reconciliation rules (which only require 50 democratic votes for passage rather than 60 votes to end a republican filibuster). Rather than passing a minimum wage hike per se, Senate Finance Committee Chairman Ron Wyden (D-OR) has proposed what he calls, Plan B, a scheme that would impose a new 5% tax on ‘big corporations’ (defined as those with that do not pay their employees a predetermined wage – coincidentally $15/hour! The new tax, as such, would certainly have an impact on the federal budget, and therefore is eligible for consideration under budget reconciliation. To force small businesses to also increase their own minimum wages to at least $15 per hour, Wyden’s Plan B calls for a tax credit for small businesses of 25% of an employee’s wages up to $10,000.