[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 255 Introduced in House (IH)]

103d CONGRESS
  1st Session
H. J. RES. 255

  Proposing an amendment to the Constitution of the United States to 
                     prohibit retroactive taxation.


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                    IN THE HOUSE OF REPRESENTATIVES

                             August 6, 1993

   Mr. Solomon introduced the following joint resolution; which was 
               referred to the Committee on the Judiciary

_______________________________________________________________________

                            JOINT RESOLUTION


 
  Proposing an amendment to the Constitution of the United States to 
                     prohibit retroactive taxation.

    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--

    ``Congress shall not increase the rate of a tax or fee levied, or 
impose a new tax or fee, on income that is gained or realized before 
the date of the enactment of the law that causes such increase or 
imposes such tax, except under the declaration of a national emergency 
by the President of the United States.''.

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