Providing for consideration of the bill (H.R. 7160) to amend the Internal Revenue Code of 1986 to modify the limitation on the amount certain married individuals can deduct for State and local taxes, and providing for consideration of the resolution (H.Res. 987) denouncing the harmful, anti-American energy policies of the Biden administration, and for other purposes.

HRES 994 is a procedural resolution that sets rules for debating two other measures in the House. It authorizes consideration of H.R. 7160 (which would change tax deduction limits for married individuals on state/local taxes) and H.Res. 987 (a resolution criticizing energy policies). The resolution waives objections to these bills, sets one hour of debate for each, and establishes voting procedures. This resolution itself does not change policy but enables the House to move forward with these specific legislative items.