I move recommendation No. 1: In page 8, between lines 10 and 11, to insert the following: “Report on Universal Social Charge 3. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report on removing the Universal Social Charge from the first €40,000 a person earns.”. This recommendation is about ensuring that the first €40,000 anyone earns will be exempt from the universal social charge, USC. This would be a targeted measure, although everybody who earns up to that …