[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 120 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
S. J. RES. 120

 Proposing an amendment to the Constitution prohibiting the imposition 
              of retroactive taxes on the American people.


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                   IN THE SENATE OF THE UNITED STATES

               August 4 (legislative day, June 30), 1993

Mr. Coverdell (for himself, Mrs. Hutchison, Mr. Bennett, Mr. Faircloth, 
  Mr. Gregg, Mr. Kempthorne, Mr. Craig, Mr. Wallop, Mr. Thurmond, Mr. 
 Helms, Mr. Lott, Mr. McCain, and Mr. Smith) introduced the following 
joint resolution; which was read twice and referred to the Committee on 
                             the Judiciary

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                            JOINT RESOLUTION


 
 Proposing an amendment to the Constitution prohibiting the imposition 
              of retroactive taxes on the American people.

    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 if 
ratified by the legislatures of three-fourths of the several States 
within seven years after its submission to the States for ratification:

                              ``Article--

    ``Section 1. No Federal tax shall be imposed for the period before 
the date of enactment of the tax.
    ``Section 2. This article shall take effect the date of its 
ratification.''.

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103d CONGRESS
  1st Session
S. J. RES.    




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                   IN THE SENATE OF THE UNITED STATES



Mr.     introduced the following joint resolution; which was read twice 
                  and referred to the Committee on    

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                            JOINT RESOLUTION