[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 258 Introduced in House (IH)]

103d CONGRESS
  1st Session
H. J. RES. 258

    Proposing an amendment to the Constitution of the United States 
              prohibiting retroactive increases in taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 9, 1993

    Mr. Herger 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 
              prohibiting retroactive increases in 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. In the case of any provision of law which modifies the 
tax laws of the United States and which results in increased revenues 
to the United States--
            ``(1) no such modification of any income tax shall apply to 
        any taxable year beginning before the date of the enactment of 
        such modification, and
            ``(2) no such modification of any excise tax shall apply to 
        any event occurring before the date of the enactment of such 
        modification.
    ``Section 2. Section 1 of this article shall not apply to any law 
which the President of the United States declares at the time of 
signing is enacted pursuant to a national emergency.''

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