A resolution to prohibit the consideration of retroactive tax increases in the Senate.

Provides that it shall not be in order in the Senate to consider any bill, joint resolution, amendment, motion, or conference report that includes a retroactive Federal income tax rate increase.

Waives such point of order only by the affirmative vote of three-fifths of the Members. Requires the same majority to sustain an appeal of the ruling of the Chair on such point of order.

Makes this resolution effective January 1, 1999.