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 Geor-
gia, 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. CAN-
NON, 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. ROHR-
ABACHER, 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. SIMP-
SON, 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 Penn-
sylvania, 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.
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. 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, resolution, or other legislative measure is
determined at the time of adoption, in a reasonable man-
ner prescribed by law, not to increase the internal revenue
by more than a de minimis amount. For the purposes of
determining any increase in the internal revenue under
•HJ 41 IH
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.
‘‘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.’’.
Æ