[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 62 Reported in House (RH)]





                                                  Union Calendar No. 35

105th CONGRESS

  1st Session

                             H. J. RES. 62

                          [Report No. 105-50]

_______________________________________________________________________

                            JOINT RESOLUTION

 Proposing an amendment to the Constitution of the United States with 
                      respect to tax limitations.

_______________________________________________________________________

                             April 10, 1997

                       Reported with an amendment





                                                  Union Calendar No. 35
105th CONGRESS
  1st Session
H. J. RES. 62

                          [Report No. 105-50]

 Proposing an amendment to the Constitution of the United States with 
                      respect to tax limitations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 11, 1997

 Mr. Barton of Texas (for himself, Mr. Hall of Texas, Mr. Shadegg, Mr. 
Andrews, Mr. Taylor of Mississippi, Mr. Aderholt, Mr. Armey, Mr. Baker, 
Mr. Barr of Georgia, Mr. Barrett of Nebraska, Mr. Bartlett of Maryland, 
 Mr. Bass, Mr. Bilbray, Mr. Bliley, Mr. Blunt, Mr. Bonilla, Mr. Bono, 
   Mr. Brady, Mr. Bunning, Mr. Burr of North Carolina, Mr. Burton of 
    Indiana, Mr. Calvert, Mr. Camp, Mr. Chabot, Mrs. Chenoweth, Mr. 
Christensen, Mr. Coble, Mr. Coburn, Mr. Collins, Mr. Combest, Mr. Cook, 
    Mr. Cooksey, Mrs. Cubin, Mr. Cunningham, Mr. Crane, Mr. Deal of 
   Georgia, Mr. DeLay, Mr. Doolittle, Mr. Duncan, Mrs. Emerson, Mr. 
   English of Pennsylvania, Mr. Ensign, Mr. Fox of Pennsylvania, Mr. 
Frelinghuysen, Mr. Gibbons, Mr. Gingrich, Mr. Goode, Mr. Goodlatte, Mr. 
   Goodling, Mr. Graham, Ms. Granger, Mr. Greenwood, Mr. Hansen, Mr. 
   Hastings of Washington, Mr. Hayworth, Mr. Hefley, Mr. Herger, Mr. 
 Hilleary, Mr. Hoekstra, Mr. Inglis of South Carolina, Mr. Istook, Mr. 
 Sam Johnson of Texas, Mr. Jones, Mr. Kasich, Mrs. Kelly, Mr. LaHood, 
  Mr. Largent, Mr. Latham, Mr. LaTourette, Mr. Lewis of Kentucky, Mr. 
Manzullo, Mr. McCollum, Mr. McHugh, Mr. McIntosh, Mr. Mica, Mr. Miller 
  of Florida, Ms. Molinari, Mr. Norwood, Mr. Oxley, Mr. Packard, Mr. 
 Peterson of Pennsylvania, Mr. Riggs, Mr. Rogan, Mr. Rohrabacher, Mr. 
 Royce, Mr. Salmon, Mr. Sanford, Mr. Saxton, Mr. Scarborough, Mr. Bob 
Schaffer of Colorado, Mr. Sensenbrenner, Mr. Sessions, Mr. Shimkus, Mr. 
 Smith of Michigan, Mr. Smith of New Jersey, Mr. Smith of Texas, Mrs. 
 Smith of Washington, Mr. Spence, Mr. Stearns, Mr. Stump, Mr. Talent, 
 Mr. Taylor of North Carolina, Mr. Thornberry, Mr. Watts of Oklahoma, 
  Mr. Weldon of Florida, Mr. Weldon of Pennsylvania, Mr. Wicker, Mr. 
Pombo, Mr. Hunter, Mrs. Fowler, Mr. Cannon, and Mr. Solomon) introduced 
the following joint resolution; which was referred to the Committee on 
                             the Judiciary

                             April 10, 1997

Additional sponsors: Mr. Linder, Mr. Skeen, Mr. Tauzin, Mr. Bachus, Mr. 
 Ballenger, Mr. Bilirakis, Mr. Bryant, Mr. Crapo, Mr. Klug, Mr. Paul, 
                             and Mr. Paxon

                             April 10, 1997

     Reported from the Committee on the Judiciary with an amendment
[Strike out all after the resolving clause and insert the part printed 
                               in italic]

_______________________________________________________________________

                            JOINT RESOLUTION


 
 Proposing an amendment to the Constitution of the United States with 
                      respect to tax limitations.

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled, (two-thirds of each House 
concurring therein), <DELETED>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 for ratification:

                     <DELETED>``Article--</DELETED>

<DELETED>    ``Section 1. A bill to increase the internal revenue shall 
require for final adoption in each House the concurrence of two-thirds 
of the whole number of that House, unless that bill is determined at 
the time of adoption, in a reasonable manner prescribed by law, not to 
increase the internal revenue by more than a de minimis 
amount.</DELETED>
<DELETED>    ``Section 2. The Congress may waive the requirements of 
this article when a declaration of war is in effect. The Congress may 
also waive this article 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 
increase in the internal revenue enacted under such a waiver shall be 
effective for not longer than two years.</DELETED>
<DELETED>    ``Section 3. Congress shall enforce and implement this 
article by appropriate legislation.''.</DELETED>
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 for ratification:

                              ``Article--

    ``Section 1. Any bill, resolution, or other legislative measure 
changing the internal revenue laws shall require for final adoption in 
each House the concurrence of two-thirds of the Members of that House 
voting and present, unless that bill is determined at the time of 
adoption, in a reasonable manner prescribed by law, not to increase the 
internal revenue by more than a de minimis amount. On any vote for 
which the concurrence of two thirds is required under this article, the 
yeas and nays of the members of either House shall be entered on the 
journal of that House.
    ``Section 2. The Congress may waive the requirements of this 
article when a declaration of war is in effect. The Congress may also 
waive this article 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 
increase in the internal revenue enacted under such a waiver shall be 
effective for not longer than two years.
    ``Section 3. Congress shall enforce and implement this article by 
appropriate legislation.''.