[Congressional Record Volume 144, Number 52 (Friday, May 1, 1998)]
[Extensions of Remarks]
[Pages E735-E736]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                TAX LIMITATION CONSTITUTIONAL AMENDMENT

                                 ______
                                 

                               speech of

                           HON. LOUIS STOKES

                                of ohio

                    in the house of representatives

                       Wednesday, April 22, 1998

  Mr. STOKES. Mr. Speaker, I rise to oppose H.J. Res. 111, the Tax 
Limitations Constitutional Amendment that would require a two-thirds 
majority vote in the House and the Senate to pass any bill increasing 
internal Federal revenues, except in time of war or military conflict.
  It saddens me deeply that we are once again considering a bill so 
flawed, that similar

[[Page E736]]

measures in each of the last 2 years have failed. In 1996, it was 37 
votes shy of the required two-thirds vote. In 1997, there were fewer 
supporters of the bill than in 1996, failing by 49 votes short of the 
required two-thirds majority. The Senate has not considered the 
measure.
  This constitutional amendment is being introduced in spite of the 
knowledge that it will fail once again. I believe that the introduction 
of this bill serves another purpose. Taxes in the United States, 
compared to the size of the economy, has remained relatively stable for 
the past 45 years. This stability is remarkable when you consider that 
we have engaged in one, long-lasting cold war, and at least two major 
hot wars in this period of time. Compared to most other industrial 
countries our taxes are lower. Anger over taxes have to be 
manufactured. I believe that H.J. Res. 111 is highly destructive of our 
social cohesiveness. Our strength as a nation rests on the foundation 
of our Constitution and the body of thought that led to that 
magnificent document.
  We are a political society that flows from the firm knowledge that we 
are governed by laws of our own creation and that these laws are 
transparent and, on the whole, fair. This basic rule of law depends on 
the willing acceptance of and cooperation by the people to be part of 
the body politic. This knowledge of our fundamental governing system is 
essential to a peaceful, civil society. Instigating anger over taxes, 
whipping up emotions over the costs of operating our sophisticated 
system of laws and institutions has a profoundly negative effect, and I 
can only urge my colleagues and my fellow citizens to consider the 
steady loss of interest of most Americans in the exercise of 
government, as evidenced by low voter turnout and lack of systematic 
public debate over serious issues.
  What are the weaknesses in H.J. Res. 111? This constitutional 
amendment will deprive the Congress of the legislative ability to amend 
our present Tax Codes with its many loopholes and weaknesses. It will 
essentially freeze the current tax system and make it even more 
difficult to close corporate loopholes. It will also make it more 
difficult to eliminate tax advantages for the wealthy. This amendment 
will additionally, prevent us from passing reconciliation bills which 
reduce future deficits by making balanced spending cuts and raising 
revenues, unless there are tax cuts of equal size.
  Another terrible feature of this bill is that it will deprive us of 
majority rule in Government. A supermajority of two-thirds of Congress, 
means that one-third, the minority, controls the outcome. The 
intellectual battle, and the practice over supermajorities, were waged 
in the early days of this Republic, under the Articles of 
Confederation. The hamstringing of the legislature, and of the young 
Government then convinced the Founders that a simple majority, our 
present system for the passage of tax bills, was the most workable and 
the two-thirds majority for passage of revenue bills was abandoned.
  I firmly believe that our taxes serve essential purposes. We are a 
Nation generally admired and envied around the world. Given our 
technological sophistication, and our heterogeneous society, it is 
ludicrous to think that we can function without a civil service, a 
government of civil servants. We are a Nation which needs a more 
engaged citizenry, not one that sees taxes as burdensome and government 
as extraneous.
  April 15 is our annual time of reckoning. We pay our dues as 
responsible citizens, and with that, we accept our responsibility to 
see that the monies are used wisely and effectively. As elected 
officials, we must exercise the most sensitive and educational roles 
that we have sought and use these powers and responsibilities to 
further engage our people in improving our process, not in destroying 
it. I urge my distinguished colleagues to soundly defeat H.J. Res. 111.

                          ____________________