IA
107TH CONGRESS
2D SESSION
H. J. RES. 96
Proposing a tax limitation amendment to the Constitution of the United
States.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2002
Mr. SESSIONS (for himself, Mr. ADERHOLT, Mr. AKIN, 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. CANTOR, Mr. CASTLE, Mr. CHABOT, 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 of Washington, Mr. EHLERS, Mrs.
EMERSON, Mr. ENGLISH, Mr. EVERETT, Mr. FERGUSON, Mr. FLAKE,
Mr. FLETCHER, Mr. FOLEY, Mr. FORBES, Mr. FOSSELLA, Mr. FRELING-
HUYSEN, 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, Ms. HART, Mr.
HASTERT, Mr. HASTINGS of Washington, Mr. HAYWORTH, Mr. HEFLEY,
Mr. HILLEARY, Mr. HOEKSTRA, Mr. HORN, Mr. ISAKSON, Mr. ISSA, Mr.
ISTOOK, Mr. JENKINS, Mr. JOHN, Mr. SAM JOHNSON of Texas, Mr.
JONES of North Carolina, Mr. KELLER, Mrs. KELLY, Mr. KERNS, Mr.
KINGSTON, Mr. KNOLLENBERG, Mr. LAHOOD, Mr. LATOURETTE, Mr.
LEWIS
of Kentucky, Mr. LINDER, Mr. LUCAS
of Kentucky, Mr.
MALONEY of Connecticut, Mr. MANZULLO, Mr. MCINTYRE, Mr. MICA,
Mr. DAN MILLER of Florida, Mr. GARY G. MILLER of California, Mr.
JEFF MILLER of Florida, Mrs. MYRICK, Mr. NETHERCUTT, Mrs.
NORTHUP, Mr. NORWOOD, Mr. OXLEY, Mr. PAUL, Mr. PENCE, Mr. PE-
TERSON of Pennsylvania, Mr. PICKERING, Mr. PITTS, Mr. POMBO, Mr.
PORTMAN, Ms. PRYCE of Ohio, 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. SCHAF-
FER, Mr. SENSENBRENNER, Mr. SHADEGG, Mr. SHIMKUS, Mr. SHOWS,
Mr. SIMPSON, Mr. SKEEN, Mr. SMITH of Texas, Mr. SMITH of Michigan,
Mr. SOUDER, Mr. STEARNS, Mr. STUMP, Mr. SUNUNU, Mr. SWEENEY,
Mr. TANCREDO, Mr. TAUZIN, Mr. TAYLOR of North Carolina, Mr.
•HJ 96 IH
TERRY, Mr. THUNE, Mr. TIAHRT, Mr. TOOMEY, Mr. TRAFICANT, Mr.
UPTON, Mr. VITTER, Mr. WALDEN, Mr. WAMP, Mr. WATTS of Oklahoma,
Mr. WELDON of Pennsylvania, Mr. WELDON of Florida, Mr. WELLER,
Mr. WILSON of South Carolina, and Mr. YOUNG of Alaska) introduced
the following joint resolution; which was referred to the Committee on the
Judiciary
JOINT RESOLUTION
Proposing a tax limitation amendment to the Constitution
of the United States.
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
•HJ 96 IH
by more than a de minimis amount. 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. 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