A resolution to amend the Standing Rules of the Senate to prohibit the consideration of any retroactive tax increase unless three-fifths of all Senators duly chosen and sworn waive the prohibition by roll call vote.

Amends the Standing Rules of the Senate to add a rule that makes it out of order to consider any material in any bill, joint resolution, amendment, motion, conference report, or amendment between the Houses that increases a tax retroactively.

Requires an affirmative three-fifths' roll call vote of all Senators to waive this rule.