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HJRES 248 103th Congress House Taxation Administrative fees Constitutional amendments Income tax Internal revenue law Legislation Tax rates User charges

Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.

Introduced: August 3, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 9, 1993
Referred to the Subcommittee on Economic and Commercial Law.
Aug 3, 1993
Introduced in House
Aug 3, 1993
Referred to the House Committee on Judiciary.
Aug 3, 1993
Sponsor introductory remarks on measure. (CR H5721)
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 Plain-English summary Congressional Research Service

Constitutional Amendment - Prohibits Congress from passing a law with retroactive taxes or fees.

What's happening now December 9, 1993

Referred to the Subcommittee on Economic and Commercial Law.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 4
All 4 Republican 4
R
Calvert, Ken
California · Aug 6, 1993
 R
Crapo, Mike
Idaho · Aug 6, 1993
 R
Rogers, Harold
Kentucky · Aug 6, 1993
 R
Smith, Christopher H.
New Jersey · Aug 6, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.J. Res. 248: Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.. 103rd Congress. Open America. https://openamerica.io/bill/103-HJRES-248/
MLA
"H.J. Res. 248: Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HJRES-248/.
Bluebook (legal)
H.J. Res. 248, 103rd Cong. (2026), https://openamerica.io/bill/103-HJRES-248/.
Markdown link
[H.J. Res. 248: Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.](https://openamerica.io/bill/103-HJRES-248/)
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