A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for increasing taxes.

Constitutional Amendment - Requires a two-thirds vote of each House of the Congress in order to pass any bill levying a new tax or increasing the rate or base of any tax. 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.

[Congressional Bills 106th Congress]
[From the U.S. Government Printing Office]
[S.J. Res. 2 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
S. J. RES. 2

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 19, 1999

   Mr. Kyl (for himself, Mr. Abraham, Mr. Allard, Mr. Ashcroft, Mr. 
 Brownback, Mr. Coverdell, Mr. Crapo, Mr. Frist, Mr. Gramm, Mr. Grams, 
    Mr. Hagel, Mr. Helms, Mrs. Hutchison, Mr. Inhofe, Mr. Mack, Mr. 
 McConnell, Mr. Sessions, Mr. Shelby, Mr. Smith of New Hampshire, and 
Mr. Thompson) introduced the following joint resolution; which was read 
          twice and referred to the Committee on the Judiciary

_______________________________________________________________________

                            JOINT RESOLUTION


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

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled (two-thirds of each House 
concurring therein), That the following article is proposed as an 
amendment to the Constitution of the United States, which shall be 
valid to all intents and purposes as part of the Constitution when 
ratified by the legislatures of three-fourths of the several States 
within seven years after the date of its submission for ratification:

                              ``Article--

    ``Section 1. Any bill to levy a new tax or increase the rate or 
base of any tax may pass only by a two-thirds majority of the whole 
number of each House of Congress.
    ``Section 2. The Congress may waive section 1 when a declaration of 
war is in effect. The Congress may also waive section 1 when the United 
States is engaged in military conflict which 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, 
which becomes law. Any provision of law which would, standing alone, be 
subject to section 1 but for this section and which becomes law 
pursuant to such a waiver shall be effective for not longer than 2 
years.
    ``Section 3. All votes taken by the House of Representatives or the 
Senate under this article shall be determined by yeas and nays and the 
names of persons voting for and against shall be entered on the Journal 
of each House respectively.''.
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