Amending the rules of the House of Representatives to prohibit the inclusion in any legislation of any provision which makes a decrease in Federal income taxes contingent upon another event or circumstance.

Amends rule XXI of the Rules of the House of Representatives to make it out of order to include in any bill, joint resolution, amendment, or conference report any provision which makes the taking effect of a decrease in Federal income taxes contingent upon another event or circumstance. Allows a point of order against such a provision at any time during pendency of that measure.