Proposing an amendment to the Constitution of the United States to require three-fifths majorities for bills increasing taxes.

Constitutional Amendment - Requires a three-fifths majority of the whole number of each House of the Congress to pass any bill to levy a new tax or increase the rate or base of any tax. Allows the Congress to waive the requirement when a declaration of war is in effect and when the United States is engaged in military conflict that causes an imminent and serious threat to national security and is so declared by a joint resolution, adopted by a majority of the whole number of each House, that becomes law. Makes a bill passed under waiver effective for no longer than two years. Requires all votes under this amendment to be by roll call.