[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 49 Introduced in Senate (IS)]

  2d Session
S. J. RES. 49

  Proposing an amendment to the Constitution of the United States to 
       require two-thirds majorities for bills increasing taxes.


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                   IN THE SENATE OF THE UNITED STATES

            February 27 (legislative day, February 23), 1996

  Mr. Kyl (for himself, Mr. Coverdell, Mr. Craig, Mr. Faircloth, Mr. 
Grams, Mr. Inhofe, Mr. Kempthorne, Mr. Lott, Mr. McCain, Mr. Pressler, 
  Mr. Santorum, Mr. Shelby, Mr. Smith, Mr. Thomas, and Mr. Thompson) 
  introduced the following joint resolution; which was read twice and 
               referred to the Committee on the Judiciary

_______________________________________________________________________

                            JOINT RESOLUTION


 
  Proposing an amendment to the Constitution of the United States to 
       require two-thirds majorities for bills increasing 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 by the Congress:

                              ``Article--

    ``Section 1. Any bill to levy a new tax or increase the rate or 
base of any tax may pass only by a two-thirds majority of the whole 
number of each House of Congress.
    ``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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