[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 169 Introduced in House (IH)]

  2d Session
H. J. RES. 169

    Proposing an amendment to the Constitution of the United States 
                           relating to taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 28, 1996

Mr. Barton of Texas (for himself, Mr. Pete Geren of Texas, Mr. Archer, 
  Mr. Shadegg, and Mr. Hall of Texas) 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 
                           relating to 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. Any bill, resolution, or other legislative measure 
changing the internal revenue laws shall require for final adoption in 
either House the concurrence of two-thirds the members present, unless 
that bill, resolution, or measure is determined at the time of 
adoption, in a reasonable manner prescribed by law, not to increase the 
internal revenue by more than a de minimis amount.
    ``Section 2. The Congress may waive section 1 when a declaration of 
war is in effect. The Congress may also waive section 1 when the United 
States is engaged in military conflict which causes an imminent and 
serious threat to national security and is so declared by a joint 
resolution, adopted by a majority of the whole number of each House, 
which becomes law. Any provision of law which would, standing alone, be 
subject to section 1 but for this section and which becomes law 
pursuant to such a waiver shall be effective for not longer than 2 
years.
    ``Section 3. All votes taken by the House of Representatives or the 
Senate under this article shall be determined by yeas and nays and the 
names of persons voting for and against shall be entered on the Journal 
of each House respectively.''.
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