[House Report 105-54]
[From the U.S. Government Publishing Office]



105th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES

 1st Session                                                     105-54
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                 PROVIDING FOR THE CONSIDERATION OF 
 
  HOUSE JOINT RESOLUTION 62, TAX LIMITATION CONSTITUTIONAL AMENDMENT

                                _______
                                

   April 14, 1997.--Referred to the House Calendar and ordered to be 
                                printed

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

                              R E P O R T

                       [To accompany H. Res. 113]

    The Committee on Rules, having had under consideration 
House Resolution 113, 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 House 
Joint Resolution 62, 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 committee amendment in the nature of a 
substitute, modified by the amendment specified in this report, 
will be considered as adopted.
    The rule provides that the previous question shall be 
considered as ordered on the joint resolution, as amended, and 
on any further amendment thereto to final passage without 
intervening motion except as specified. It provides for an 
amendment 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 section 1 of the proposed amendment to the Constitution, 
after ``de minimis amount.'' insert ``For the 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.''.

                                
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