IA

House Calendar No. 15

107TH CONGRESS

1ST SESSION H. J. RES. 41

[Report No. 107–43]

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.
2

•HJ 41 RH

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 Alaska) introduced the following joint resolution; which was referred to the

Committee on the Judiciary

APRIL 20, 2001

Additional sponsors: Mr. TIAHRT, Mr. CHABOT, Mr. KELLER, Mr. ISSA, and

Mr. FLAKE

APRIL 20, 2001

Reported with an amendment, referred to the House Calendar and ordered to

be printed

[The amendment amends the title]

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
3

•HJ 41 RH

1 for final adoption in each House the concurrence of two2 thirds of the Members of that House voting and present,

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

4 determined at the time of adoption, in a reasonable man5 ner prescribed by law, not to increase the internal revenue

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

7 determining any increase in the internal revenue under

8 this section, there shall be excluded any increase resulting

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

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

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

12 either House shall be entered on the Journal of that

13 House.

14 ‘‘SECTION 2. The Congress may waive the require15 ments of this article when a declaration of war is in effect.

16 The Congress may also waive this article when the United

17 States is engaged in military conflict which causes an im18 minent and serious threat to national security and is so

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

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

21 increase in the internal revenue enacted under such a

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

Amend the title so as to read: ‘‘Joint resolution proposing a tax limitation amendment to the Constitution of

the United States.’’.
House Calendar No. 15

107TH CONGRESS

1ST SESSION H. J. RES. 41

[Report No. 107–43]

JOINT RESOLUTION

Proposing an amendment to the Constitution of the

United States with respect to tax limitations.

APRIL 20, 2001

Reported with amendments referred to the House

Calendar, and ordered to be printed