[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 8 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
S. J. RES. 8

  Proposing an amendment to the Constitution of the United States to 
                prohibit retroactive increases in taxes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 4, 1995

 Mr. Coverdell (for himself, Mrs. Hutchison, Mr. Smith, Mr. Lott, Mr. 
 Helms, Mr. Kempthorne, Mr. Craig, Mr. Shelby, Mr. McCain, Mr. Warner, 
and Mr. Roth) 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 
                prohibit retroactive increases in 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 from the date of its submission by the Congress:

                              ``Article--

    ``Section 1. No Federal tax shall be imposed for the period before 
the date of enactment of the tax.
    ``Section 2. This article shall take effect the date of its 
ratification.''.
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