A progressive-backed amendment offered by Senate Minority Leader Tom Daschle (D-S.D.) to the fiscal year 2005 budget resolution (S.Con.Res. 95), to create a reserve fund to increase spending on Indian Health Service Clinical Services by $3.44 billion, was thwarted by conservatives, who said it equaled "a big tax increase" and a "humongous spending increase." Daschle sought to pay for the enhanced Indian healthcare by eliminating abusive tax loopholes or reducing tax breaks for individuals with incomes in excess of $1 million per year. The rejection of Daschle's amendment by 42-54 -- with no Republicans voting in its favor - ensured that millionaires will continue to receive their tax cuts. 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.