Proposing an amendment to the Constitution of the United States relating to taxes.

Constitutional Amendment - Requires, in either House, the concurrence of two-thirds of the members present for final adoption of any bill, resolution, or other legislative measure changing the internal revenue laws unless that bill, resolution, or measure is determined at the time of adoption, not to increase the internal revenue by more than a de minimis amount. Allows the Congress to waive that requirement during war or certain military conflict. Requires all votes under this Amendment to be by yeas and nays and the names of persons voting for and against to be entered in the Journal of each House.