[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 48 Introduced in House (IH)]

  1st Session
H. J. RES. 48

   Entitled the ``Citizen's Tax Protection Amendment'', proposing an 
    amendment to the Constitution of the United States to prohibit 
                         retroactive taxation.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1995

Mr. Royce introduced the following joint resolution; which was referred 
                   to the Committee on the Judiciary

_______________________________________________________________________

                            JOINT RESOLUTION


 
   Entitled the ``Citizen's Tax Protection Amendment'', proposing an 
    amendment to the Constitution of the United States to prohibit 
                         retroactive taxation.

    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:

                              ``Article --

    ``Congress shall pass no law increasing taxes or fees which takes 
effect prior to its enactment.''.
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