[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3044 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 3044

             To prohibit retroactive income tax increases.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 9, 1993

  Ms. Schenk (for herself, Ms. Shepherd, Mr. Fingerhut, Mr. Deal, Ms. 
 Eshoo, Ms. Furse, Mrs. Clayton, Mr. Klink, and Mr. McHale) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 A BILL


 
             To prohibit retroactive income tax increases.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Ban on Retroactive Taxes Act''.

SEC. 2. PROHIBITION OF RETROACTIVE INCOME TAX INCREASES.

    No provision of law increasing individual income tax rates or 
corporate income tax rates may apply to taxable years beginning before 
the date of the enactment of such law.

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