IA

107TH CONGRESS

1ST SESSION H. J. RES. 41

Proposing an amendment to the Constitution of the United States with

respect to tax limitations.

IN THE HOUSE OF REPRESENTATIVES

MARCH 22, 2001

Mr. SESSIONS (for himself, Mr. ADERHOLT, Mr. ANDREWS, Mr. ARMEY, Mr.

BACHUS, Mr. BAKER, Mr. BALLENGER, Mr. BARCIA, Mr. BARR of Georgia, Mr. BARTLETT of Maryland, Mr. BARTON of Texas, Mrs. BIGGERT,

Mr. BILIRAKIS, Mr. BLUNT, Mr. BOEHNER, Mr. BONILLA, Mrs. BONO,

Mr. BRADY of Texas, Mr. BRYANT, Mr. BURR of North Carolina, Mr.

BURTON of Indiana, Mr. CALLAHAN, Mr. CALVERT, Mr. CAMP, Mr. CANNON, Mr. CASTLE, Mr. CHAMBLISS, Mr. COMBEST, Mr. CONDIT, Mr.

COOKSEY, Mr. COX, Mr. CRANE, Mrs. CUBIN, Mr. CULBERSON, Mr.

DELAY, Mr. DEMINT, Mr. DOOLITTLE, Mr. DUNCAN, Ms. DUNN, Mr.

EHLERS, Mrs. EMERSON, Mr. ENGLISH, Mr. EVERETT, Mr. FOLEY, Mr.

FOSSELLA, Mr. FRELINGHUYSEN, Mr. GALLEGLY, Mr. GIBBONS, Mr.

GILCHREST, Mr. GILMAN, Mr. GOODE, Mr. GOODLATTE, Ms. GRANGER,

Mr. GREEN of Wisconsin, Mr. GREENWOOD, Mr. HALL of Texas, Mr.

HANSEN, Mr. HASTERT, Mr. HASTINGS of Washington, Mr. HAYWORTH,

Mr. HEFLEY, Mr. HILLEARY, Mr. HOEKSTRA, Mr. HORN, Mr. ISAKSON,

Mr. ISTOOK, Mr. JENKINS, Mr. JOHN, Mr. SAM JOHNSON of Texas, Mr.

JONES of North Carolina, Mrs. KELLY, Mr. KNOLLENBERG, Mr.

LAHOOD, Mr. LARGENT, Mr. LATOURETTE, Mr. LEWIS of Kentucky, Mr.

LINDER, Mr. LUCAS of Kentucky, Mr. MALONEY of Connecticut, Mr.

MANZULLO, Mr. MCINTYRE, Mr. MICA, Mr. MILLER of Florida, Mr.

GARY MILLER of California, Mrs. MYRICK, Mr. NETHERCUTT, Mrs.

NORTHUP, Mr. NORWOOD, Mr. OXLEY, Mr. PAUL, Mr. PETERSON of

Pennsylvania, Mr. PICKERING, Mr. PITTS, Mr. POMBO, Mr. PORTMAN,

Mr. QUINN, Mr. RADANOVICH, Mr. RAMSTAD, Mr. RILEY, Mr. ROHRABACHER, Mrs. ROUKEMA, Mr. ROYCE, Mr. RYAN of Wisconsin, Mr.

RYUN of Kansas, Mr. SAXTON, Mr. SCARBOROUGH, Mr. SCHAFFER, Mr.

SENSENBRENNER, Mr. SHADEGG, Mr. SHIMKUS, Mr. SHOWS, Mr. SIMPSON, Mr. SKEEN, Mr. SMITH of Texas, Mr. SMITH of Michigan, Mr.

SOUDER, Mr. SPENCE, Mr. STEARNS, Mr. STUMP, Mr. SUNUNU, Mr.

SWEENEY, Mr. TANCREDO, Mr. TAUZIN, Mr. TAYLOR of North Carolina,

Mr. TERRY, Mr. THUNE, Mr. TOOMEY, Mr. TRAFICANT, Mr. WALDEN

of Oregon, Mr. WAMP, Mr. WATTS of Oklahoma, Mr. WELDON of Pennsylvania, Mr. WELDON of Florida, Mr. WELLER, and Mr. YOUNG of Alas-
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ka) introduced the following joint resolution; which was referred to the

Committee on the Judiciary

JOINT RESOLUTION

Proposing an amendment to the Constitution of the United

States with respect to tax limitations.

1 Resolved by the Senate and House of Representatives

2 of the United States of America in Congress assembled (two3 thirds of each House concurring therein), That the fol4 lowing article is proposed as an amendment to the Con5 stitution of the United States, which shall be valid to all

6 intents and purposes as part of the Constitution when

7 ratified by the legislatures of three-fourths of the several

8 States within seven years after the date of its submission

9 for ratification:

10 ‘‘ARTICLE—

11 ‘‘SECTION 1. Any bill, resolution, or other legislative

12 measure changing the internal revenue laws shall require

13 for final adoption in each House the concurrence of two14 thirds of the Members of that House voting and present,

15 unless that bill, resolution, or other legislative measure is

16 determined at the time of adoption, in a reasonable man17 ner prescribed by law, not to increase the internal revenue

18 by more than a de minimis amount. For the purposes of

19 determining any increase in the internal revenue under
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1 this section, there shall be excluded any increase resulting

2 from the lowering of an effective rate of any tax. On any

3 vote for which the concurrence of two-thirds is required

4 under this article, the yeas and nays of the Members of

5 either House shall be entered on the Journal of that

6 House.

7 ‘‘SECTION 2. The Congress may waive the require8 ments of this article when a declaration of war is in effect.

9 The Congress may also waive this article when the United

10 States is engaged in military conflict which causes an im11 minent and serious threat to national security and is so

12 declared by a joint resolution, adopted by a majority of

13 the whole number of each House, which becomes law. Any

14 increase in the internal revenue enacted under such a

15 waiver shall be effective for not longer than two years.’’.

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