IB
Union Calendar No. 35
105TH CONGRESS
1ST SESSION
H. J. RES. 62
[Report No. 105–50]
Proposing an amendment to the Constitution of the United States with
respect to tax limitations.
IN THE HOUSE OF REPRESENTATIVES
MARCH 11, 1997
Mr. BARTON of Texas (for himself, Mr. HALL of Texas, Mr. SHADEGG, Mr.
ANDREWS, Mr. TAYLOR of Mississippi, Mr. ADERHOLT, Mr. ARMEY, Mr.
BAKER, Mr. BARR of Georgia, Mr. BARRETT of Nebraska, Mr. BART-
LETT of Maryland, Mr. BASS, Mr. BILBRAY, Mr. BLILEY, Mr. BLUNT,
Mr. BONILLA, Mr. BONO, Mr. BRADY, Mr. BUNNING, Mr. BURR of North
Carolina, Mr. BURTON of Indiana, Mr. CALVERT, Mr. CAMP, Mr.
CHABOT, Mrs. CHENOWETH, Mr. CHRISTENSEN, Mr. COBLE, Mr.
COBURN, Mr. COLLINS, Mr. COMBEST, Mr. COOK, Mr. COOKSEY, Mrs.
CUBIN, Mr. CUNNINGHAM, Mr. CRANE, Mr. DEAL of Georgia, Mr.
DELAY, Mr. DOOLITTLE, Mr. DUNCAN, Mrs. EMERSON, Mr. ENGLISH of
Pennsylvania, 
Mr. 
ENSIGN, 
Mr. 
FOX
of 
Pennsylvania, 
Mr.
FRELINGHUYSEN, Mr. GIBBONS, Mr. GINGRICH, Mr. GOODE, Mr.
GOODLATTE, Mr. GOODLING, Mr. GRAHAM, Ms. GRANGER, Mr. GREEN-
WOOD, Mr. HANSEN, Mr. HASTINGS of Washington, Mr. HAYWORTH, Mr.
HEFLEY, Mr. HERGER, Mr. HILLEARY, Mr. HOEKSTRA, Mr. INGLIS of
South Carolina, Mr. ISTOOK, Mr. SAM JOHNSON of Texas, Mr. JONES,
Mr. KASICH, Mrs. KELLY, Mr. LAHOOD, Mr. LARGENT, Mr. LATHAM,
Mr. LATOURETTE, Mr. LEWIS of Kentucky, Mr. MANZULLO, Mr.
MCCOLLUM, Mr. MCHUGH, Mr. MCINTOSH, Mr. MICA, Mr. MILLER of
Florida, Ms. MOLINARI, Mr. NORWOOD, Mr. OXLEY, Mr. PACKARD, Mr.
PETERSON of Pennsylvania, Mr. RIGGS, Mr. ROGAN, Mr. ROHRABACHER,
Mr. 
ROYCE, 
Mr. 
SALMON, 
Mr. 
SANFORD, 
Mr. 
SAXTON, 
Mr.
SCARBOROUGH, Mr. BOB SCHAFFER of Colorado, Mr. SENSENBRENNER,
Mr. SESSIONS, Mr. SHIMKUS, Mr. SMITH of Michigan, Mr. SMITH of New
Jersey, Mr. SMITH of Texas, Mrs. SMITH of Washington, Mr. SPENCE,
Mr. STEARNS, Mr. STUMP, Mr. TALENT, Mr. TAYLOR of North Carolina,
Mr. THORNBERRY, Mr. WATTS of Oklahoma, Mr. WELDON of Florida,
Mr. WELDON of Pennsylvania, Mr. WICKER, Mr. POMBO, Mr. HUNTER,
•HJ 62 RH
Mrs. FOWLER, Mr. CANNON, and Mr. SOLOMON) introduced the following
joint resolution; which was referred to the Committee on the Judiciary
APRIL 10, 1997
Additional sponsors: Mr. LINDER, Mr. SKEEN, Mr. TAUZIN, Mr. BACHUS, Mr.
BALLENGER, Mr. BILIRAKIS, Mr. BRYANT, Mr. CRAPO, Mr. KLUG, Mr.
PAUL, and Mr. PAXON
APRIL 10, 1997
Reported from the Committee on the Judiciary with an amendment
[Strike out all after the resolving clause and insert the part printed in italic]
JOINT RESOLUTION
Proposing an amendment to the Constitution of the United
States with respect to tax limitations.
Resolved by the Senate and House of Representatives
of the United States of America in Congress assembled,
(two-thirds of each House concurring therein), That the fol-
lowing article is proposed as an amendment to the Con-
stitution of the United States, which shall be valid to all
intents and purposes as part of the Constitution when
ratified by the legislatures of three-fourths of the several
States within seven years after the date of its submission
for ratification:
‘‘ARTICLE —
‘‘SECTION 1. A bill to increase the internal revenue
shall require for final adoption in each House the concur-
rence of two-thirds of the whole number of that House,
unless that bill is determined at the time of adoption, in
•HJ 62 RH
a reasonable manner prescribed by law, not to increase
the internal revenue by more than a de minimis amount.
‘‘SECTION 2. The Congress may waive the require-
ments of this article when a declaration of war is in effect.
The Congress may also waive this article when the United
States is engaged in military conflict which causes an im-
minent and serious threat to national security and is so
declared by a joint resolution, adopted by a majority of
the whole number of each House, which becomes law. Any
increase in the internal revenue enacted under such a
waiver shall be effective for not longer than two years.
‘‘SECTION 3. Congress shall enforce and implement
this article by appropriate legislation.’’.
That the following article is proposed as an amendment to
the Constitution of the United States, which shall be valid
to all intents and purposes as part of the Constitution when
ratified by the legislatures of three-fourths of the several
States within seven years after the date of its submission
for ratification:
‘‘ARTICLE —
‘‘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
•HJ 62 RH
a reasonable manner prescribed by law, not to increase the
internal revenue by more than a de minimis amount. On
any vote for which the concurrence of two thirds is required
under this article, the yeas and nays of the members of ei-
ther House shall be entered on the journal of that House.
‘‘SECTION 2. The Congress may waive the requirements
of this article when a declaration of war is in effect. The
Congress may also waive this article when the United States
is engaged in military conflict which causes an imminent
and serious threat to national security and is so declared
by a joint resolution, adopted by a majority of the whole
number of each House, which becomes law. Any increase
in the internal revenue enacted under such a waiver shall
be effective for not longer than two years.
‘‘SECTION 3. Congress shall enforce and implement this
article by appropriate legislation.’’.