IA 112th CONGRESS 2d Session H. J. RES. 114 IN THE HOUSE OF REPRESENTATIVES June 29, 2012 Mr. Quayle 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 relative to construing provisions of law as having been enacted pursuant to the power of Congress to lay and collect taxes.

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:  —

No provision of law shall be construed as having been made in execution of the power of Congress to lay and collect taxes unless such provision is explicitly designated by Congress as a tax in such provision.

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