106th Congress > House > Vote 727
Clerk session vote number: 119
Description: Proposing an amendment to the Constitution of the United States with respect to tax limitations
Bill summary: Constitutional Amendment - Requires any legislative measure changing the internal revenue laws to require the concurrence of two-thirds of the Members of each House voting and present, unless the legislative measure is determined not to increase the internal revenue by more than a de minimis amount. States that for the purposes of determining any increase in the internal revenue, there shall be excluded any increase resulting from the lowering of an effective rate of any tax.
Permits Congress
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to waive such requirements when: (1) a declaration of war is in effect; or (2) the United States is engaged in military conflict which causes an imminent and serious threat to national security and is so declared by an adopted joint resolution. Prohibits any increase in the internal revenue enacted under such a waiver from being effective for longer than two years.
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Bill titles: Proposing an amendment to the Constitution of the United States with respect to tax limitations.
Links for more info on the vote: congress.gov
