[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 272 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 272

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 7, 1997

  Mr. Royce 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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