[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 152 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 152

                To prohibit retroactive income taxation.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 1995

 Mr. Solomon introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
                To prohibit retroactive income taxation.

    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 ``Anti-Retroactive Taxation Act''.

SEC. 2. RETROACTIVE INCOME TAX INCREASES PROHIBITED.

    No provision of law which imposes a new income tax or increases any 
rate of any existing income tax shall apply to any taxable year 
beginning before the date of the enactment of such law.
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