[Congressional Record (Bound Edition), Volume 145 (1999), Part 4]
[Senate]
[Page 5003]
[From the U.S. Government Publishing Office, www.gpo.gov]




SENATE RESOLUTION 69--TO PROHIBIT THE CONSIDERATION OF RETROACTIVE TAX 
                        INCREASES IN THE SENATE

  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:

                               S. Res. 69

       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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