[Congressional Record Volume 141, Number 2 (Thursday, January 5, 1995)]
[House]
[Page H132]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


                              {time}  1040
  INTRODUCTION OF CONSTITUTIONAL AMENDMENT TO OUTLAW RETROACTIVE TAXES

  (Mr. ROYCE asked and was given permission to address the House for 1 
minute).
  Mr. ROYCE. Mr. Speaker, today I am introducing a Constitutional 
amendment to outlaw retroactive taxation. It is the same wording that I 
introduced last session under House Joint Resolution 248. Last session 
it was cosponsored by 146 Members.
  I introduced it in response to President Clinton's retroactive tax 
increase which reached back even before he was sworn into office. Even 
the new Russian Constitution protects those citizens from the 
Government retroactively raising taxes on their people. I think it is 
time, Mr. Speaker, that the American public, the American taxpayers 
have the same protections.
  Even someone accused of a crime is given the right that there will 
not be laws passed which come into play retroactively. Taxpayers should 
have that same right.

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