[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 152 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
S. RES. 152

To amend the Standing Rules of the Senate to prohibit the consideration 
  of any retroactive tax increase unless three-fifths of all Senators 
     duly chosen and sworn waive the prohibition by roll call vote.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             October 18 (legislative day, October 13), 1993

 Mr. Nickles (for himself, Mr. Shelby, Mr. Coverdell, Mrs. Hutchison, 
Mr. Lott, Mr. Mack, Mr. McCain, and Mr. Wallop) submitted the following 
     resolution; which was referred to the Committee on Rules and 
                             Administration

_______________________________________________________________________

                               RESOLUTION


 
To amend the Standing Rules of the Senate to prohibit the consideration 
  of any retroactive tax increase unless three-fifths of all Senators 
     duly chosen and sworn waive the prohibition by roll call vote.

    Resolved, That the Standing Rules of the Senate are amended by 
adding at the end thereof the following new rule:

                              ``RULE XLIII

                      ``retroactive tax increases

    ``1. It shall not be in order to consider any material in any bill, 
joint resolution, amendment, motion, conference report, or amendment 
between the Houses that increases a tax retroactively.
    ``2. Upon a point of order being made by any Senator against 
material in bill or joint resolution, amendment, motion, or conference 
report that increases a tax retroactively, and the point of order being 
sustained by the Chair, the part of such title or provision that 
increases a tax retroactively shall be deemed stricken from the measure 
and may not be offered as an amendment from the floor.
    ``3. (a) Upon a point of order being made by any Senator against 
material in any conference report or amendment between the Houses that 
increases a tax retroactively, and the point of order being sustained 
by the Chair, the part of such title or provision that increases a tax 
retroactively shall be deemed stricken from the conference report or 
amendment.
    ``(b) If such a point of order is sustained, such material 
contained in such conference report or amendment shall be deemed 
stricken, and the Senate shall recede from its amendment and concur 
with the further amendment, or concur in the House amendment with a 
further amended, as the case may be, not so stricken. Any such motion 
in the Senate shall be debatable for 2 hours. In any case in which such 
point of order is sustained against a conference report (or Senate 
amendment derived from such conference report by operation of this 
paragraph), no further amendment shall be in order.
    ``4. Paragraphs 1, 2, and 3 may be waived only upon the affirmative 
vote of three-fifths of all Senators duly chosen and sworn, and in 
every such case the vote shall be determined by the yeas and nays and 
entered on the journal. Each part of a title or provision that 
increases a tax retroactively shall be subject to a point of order. No 
motion for a general waiver shall be entertained.
    ``5. For purposes of this rule, the term `increases a tax' shall be 
construed to include a change in any deduction, exemption, credit, or 
similar exclusion that will result in an obligation to pay a larger 
tax.''.

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