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United States · Bill · HR

H.R. 152 (104th)

Anti-Retroactive Taxation Act

openUnited States· United States Congress· EN

Introduced

4 January 1995

Last action

Status

Sponsor introductory remarks on measure. (CR H6403)

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Anti-Retroactive Taxation Act - Prohibits a law which imposes new income tax or increases the rate of existing income tax from being applicable to a taxable year beginning before the date of the enactment of such law.

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3 official files

Introduced in House (text)

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