H.J.Res. 255 — Proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.

Summary

Constitutional Amendment - Prohibits Congress from retroactively increasing the rate of a tax or imposing a new tax, except under a presidential declaration of a national emergency.

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Legislative Actions

1993-08-06
Introduced in House
1993-08-06
Introduced in House
1993-08-06
Referred to the House Committee on Judiciary.
1993-08-13
Referred to the Subcommittee on Economic and Commercial Law.

Proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.

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Summary

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