[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 17 Introduced in Senate (IS)]







105th CONGRESS
  1st Session
S. J. RES. 17

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 26, 1997

 Mr. Coverdell (for himself, Mr. Abraham, Mrs. Hutchison, Mr. McCain, 
Mr. Kyl, Mr. Faircloth, and Mr. Inhofe) 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 after 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 takes effect on the date of its 
ratification.''.
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