IA 111th CONGRESS 2d Session H. J. RES. 87 IN THE HOUSE OF REPRESENTATIVES May 26, 2010 Mr. Neugebauer (for himself, Mr. Chaffetz, Mr. Burgess, Mr. Bartlett, Mr. Issa, Mr. Brady of Texas, Mr. Akin, Mr. Marchant, Mr. Brown of South Carolina, Mr. Posey, Mr. Rooney, Mr. Fleming, Mr. Bishop of Utah, Mr. King of Iowa, Mr. Gohmert, Mr. Franks of Arizona, Mr. Shadegg, Mr. Wilson of South Carolina, and Mr. Lamborn) introduced the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States.

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:  —

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, resolution, or other legislative measure 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. For the purposes of determining any increase in the internal revenue under this section, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. 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.

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.

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