Proposing a tax limitation amendment to the Constitution of the United States.

Summary

Constitutional Amendment - Requires that 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 the bill is determined at the time of adoption not to increase the internal revenue by more than a de minimis amount. States that for purposes of determining any increase, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Requires journal entry of any vote. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security, and is so declared by a joint resolution which becomes law.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 April 2003

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• Introduced in House (PDF)

  Introduced in House · EN · 10 April 2003

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• Introduced in House

  summary · EN · 10 April 2003

  Open at official source

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