Proposing an amendment to the Constitution of the United States.

Constitutional Amendment - Requires the concurrence of two-thirds of the Members of each house of Congress for final adoption of any legislation changing the internal revenue laws, unless such legislation is determined not to increase the internal revenue by more than a de minimis amount.

Permits a waiver of this requirement when a declaration of war is in effect or when the United States is engaged in military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law. Prohibits any increase in the internal revenue enacted under such a waiver from lasting more than two years.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 39 Introduced in House (IH)]

113th CONGRESS
  1st Session
H. J. RES. 39

    Proposing an amendment to the Constitution of the United States.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2013

  Mr. Neugebauer introduced the following joint resolution; which was 
               referred to the Committee on the Judiciary

_______________________________________________________________________

                            JOINT RESOLUTION


 
    Proposing an amendment to the Constitution of the United States.

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled   (two-thirds of each House 
concurring therein), That the following article is proposed as an 
amendment to the Constitution of the United States, which shall be 
valid to all intents and purposes as part of the Constitution when 
ratified by the legislatures of three-fourths of the several States 
within seven years after the date of its submission for ratification:

                              ``Article--

    ``Section 1. Any bill, resolution, or other legislative measure 
changing the internal revenue laws shall require for final adoption in 
each House the concurrence of two-thirds of the Members of that House 
voting and present, unless that bill, resolution, or other legislative 
measure is determined at the time of adoption, in a reasonable manner 
prescribed by law, not to increase the internal revenue by more than a 
de minimis amount. For the purposes of determining any increase in the 
internal revenue under this section, there shall be excluded any 
increase resulting from the lowering of an effective rate of any tax. 
On any vote for which the concurrence of two-thirds is required under 
this article, the yeas and nays of the Members of either House shall be 
entered on the Journal of that House.
    ``Section 2. The Congress may waive the requirements of this 
article when a declaration of war is in effect. The Congress may also 
waive this article when the United States is engaged in military 
conflict which causes an imminent and serious threat to national 
security and is so declared by a joint resolution, adopted by a 
majority of the whole number of each House, which becomes law. Any 
increase in the internal revenue enacted under such a waiver shall be 
effective for not longer than two years.''.
                                 <all>