[House Report 105-488]
[From the U.S. Government Publishing Office]



105th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES

 2d Session                                                     105-488
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   PROVIDING FOR THE CONSIDERATION OF H.J. RES. 111, TAX LIMITATION 
                        CONSTITUTIONAL AMENDMENT

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   April 21, 1998.--Referred to the House Calendar and ordered to be 
                                printed

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Mr. Pryce of Ohio, from the Committee on Rules, submitted the following

                              R E P O R T

                       [To accompany H. Res. 407]

    The Committee on Rules, having had under consideration 
House Resolution 407, by a nonrecord vote, report the same to 
the House with the recommendation that the resolution be 
adopted.

               brief summary of provisions of resolution

    The resolution provides for the consideration of H.J. Res. 
111, the ``Tax Limitation Constitutional Amendment'' under a 
modified closed rule. The rule provides three hours of debate 
divided equally between the chairman and ranking minority 
member of the Committee on the Judiciary.
    The rule provides for consideration in the House. It 
provides that the amendment specified in this report will be 
considered as adopted.
    It provides one motion to amend if offered by the Minority 
Leader or his designee, which will be considered as read, and 
which will be debatable for one hour equally divided between 
the proponent and an opponent.
    Finally, the rule provides for one motion to recommit, with 
or without instructions.

         the amendment considered as adopted by the resolution

    In the article proposed to be added to the Constitution of 
the United States by the joint resolution, amend section 1 to 
read as follows:
    ``Section 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 
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 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.''

                                
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