H.J.Res.94 - Proposing an amendment to the Constitution of the United States with respect to tax limitations.106th Congress (1999-2000)
Summary: H.J.Res.94 — 106th Congress (1999-2000)
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.
Introduced in House (04/06/2000)
Permits Congress 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.