[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 788 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 788

 To amend the Congressional Budget and Impoundment Control Act of 1974 
      to prohibit the consideration of retroactive tax increases.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 1, 1995

Mr. Royce (for himself, Mr. Watts of Oklahoma, Mr. Emerson, Mr. Saxton, 
  Mr. Stearns, Mr. Christensen, Mrs. Smith of Washington, Ms. Dunn of 
Washington, Mr. Solomon, Mr. Gallegly, Mr. Roth, Mr. Sensenbrenner, Mr. 
Miller of Florida, Mr. Burton of Indiana, Mr. Heineman, Mr. Bachus, Mr. 
 Rogers, Mr. Tiahrt, Mr. Longley, Mr. Doolittle, Mr. Knollenberg, Mr. 
Fields of Texas, Mr. Thornberry, Mr. Myers of Indiana, Mr. Calvert, Mr. 
Bunn of Oregon, Mr. Hunter, Mr. Hastings of Washington, Mr. Gekas, Mr. 
Lewis of Kentucky, Mr. Canady of Florida, Mr. Fox of Pennsylvania, Mr. 
 Burr, Mr. McHugh, Mr. Bryant of Tennessee, Mr. Jones, Mr. Weller, Mr. 
Weldon of Pennsylvania, and Mr. Dornan) introduced the following bill; 
              which was referred to the Committee on Rules

_______________________________________________________________________

                                 A BILL


 
 To amend the Congressional Budget and Impoundment Control Act of 1974 
      to prohibit the consideration of retroactive tax increases.

    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 ``Citizens' Tax Protection Act''.

SEC. 2. AMENDMENTS TO THE CONGRESSIONAL BUDGET AND IMPOUNDMENT CONTROL 
              ACT OF 1974.

    (a) In General.--Title III of the Congressional Budget Act of 1974 
is amended by adding at the end the following:

    ``prohibition on the consideration of retroactive tax increases

    ``Sec. 314. (a) In General.--It shall not be in order in the House 
of Representatives or the Senate to consider any bill, joint 
resolution, amendment, motion, or conference report carrying any 
retroactive tax increase.
    ``(b) Increases a Tax.--The term `increase' shall include any 
change to the Internal Revenue Code of 1986 that would result in an 
increase in tax for any taxpayer.
    ``(c) Subsection (a) may be waived in the House of Representatives 
only by the affirmative vote of three-fifths of the Members voting.''.
    (b) Supermajority Point of Order.--Subsections (c) and (d) of 
section 904 of the Congressional Budget Act of 1974 are amended by 
inserting ``314,'' after ``313,''.
    (c) Conforming Amendment.--The table of contents set forth in 
section 1(b) of the Congressional Budget 
and Impoundment Control Act of 1974 is amended by inserting after the 
item relating to section 313 the following:

``Sec. 314. Prohibition on the consideration of retroactive tax 
                            increases.''.
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