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United States · Bill · SJRES

S.J.Res. 15 (106th)

A joint resolution proposing an amendment to the Constitution of the United States to prohibit retroactive increases in taxes.

referredUnited States· United States Congress· EN

Introduced

18 March 1999

Last action

Status

Referred to Subcommittee on Constitution, Federalism, Property.

Sponsors

Subjects

Discovery layer

Source updated

10 August 2026

Summary

Constitutional Amendment - Prohibits any new Federal tax, or increase in a Federal tax, from taking effect before the date of enactment of the new tax or increase (thus prohibiting retroactive increases in taxes).

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Documents

3 official files

Introduced in Senate (text)

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Sources

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