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United States · Bill · SJRES

S.J.Res. 8 (104th)

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

openUnited States· United States Congress· EN

Introduced

4 January 1995

Last action

30 July 1996 · Committee

Status

Subcommittee on Constitution, Federalism, Property. Approved for full committee consideration without amendment favorably.

Sponsors

Sen. Coverdell, Paul [R-GA], Sen. Hutchison, Kay Bailey [R-TX], Rep. Smith, Bob [R-NH-1], Rep. Lott, Trent [R-MS-5], Sen. Kempthorne, Dirk [R-ID], Rep. Craig, Larry E. [R-ID-1], Sen. Shelby, Richard C. [D-AL], Sen. McCain, John [R-AZ], Sen. Warner, John [R-VA], Sen. Roth Jr., William V. [R-DE], Sen. Abraham, Spencer [R-MI], Rep. Inhofe, James M. [R-OK-1]

Subjects

Rule of law, Taxation

Source updated

10 August 2026

Rule of law · Taxation

Summary

Constitutional Amendment - Prohibits any Federal tax from being imposed for the period before the date of enactment of the tax.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 4 January 1995

    Introduced

    Read twice and referred to the Committee on Judiciary.

    Source: IntroReferral

  2. 4 January 1995

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 15 April 1996

    Committee

    Subcommittee on Constitution, Federalism, Property. Hearings held.

    Source: Committee

  4. 30 July 1996

    Committee

    Subcommittee on Constitution, Federalism, Property. Approved for full committee consideration without amendment favorably.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

View fileDownload file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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