[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 69 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
S. RES. 69

   To prohibit the consideration of retroactive tax increases in the 
                                Senate.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 18, 1999

  Mr. Coverdell (for himself, Mr. Hagel, Mrs. Hutchison, Mr. Kyl, Mr. 
Inhofe, and Mr. Grassley) submitted the following resolution; which was 
         referred to the Committee on Rules and Administration

_______________________________________________________________________

                               RESOLUTION


 
   To prohibit the consideration of retroactive tax increases in the 
                                Senate.

    Resolved,

SECTION 1. RULE OF THE SENATE PROHIBITING CONSIDERATION OF RETROACTIVE 
              TAX INCREASES.

    (a) In General.--It shall not be in order in the Senate to consider 
any bill, joint resolution, amendment, motion, or conference report, 
that includes a retroactive Federal income tax rate increase.
    (b) Definition.--In this resolution--
            (1) the term ``Federal income tax rate increase'' means any 
        amendment to subsection (a), (b), (c), (d), or (e) of section 
        1, or to section 11(b) or 55(b), of the Internal Revenue Code 
        of 1986, that imposes a new percentage as a rate of tax and 
        thereby increases the amount of tax imposed by any such 
        section; and
            (2) a Federal income tax rate increase is retroactive if it 
        applies to a period beginning prior to the enactment of the 
        provision.
    (c) Supermajority Waiver.--
            (1) Waiver.--The point of order in subsection (a) may be 
        waived or suspended only by the affirmative vote of three-
        fifths of the Members, duly chosen and sworn.
            (2) Appeals.--An affirmative vote of three-fifths of the 
        Members, duly chosen and sworn, shall be required to sustain an 
        appeal of the ruling of the Chair on a point of order raised 
        under subsection (a).
    (d) Effective Date.--This resolution takes effect on January 1, 
1999.
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