Skip to main content
HJRES 249 103th Congress House Taxation Constitutional amendments Income tax Internal revenue law Legislation Tax rates

Proposing an amendment to the Constitution of the United States to prohibit retroactive income taxation.

Introduced: August 5, 1993 See on congress.gov
Sign in to write a letter Sign in to watch
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 9, 1993
Referred to the Subcommittee on Economic and Commercial Law.
Aug 5, 1993
Referred to the House Committee on Judiciary.
Aug 5, 1993
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Constitutional Amendment - Prohibits Congress from retroactively increasing the rate of a tax or imposing a new tax.

What's happening now August 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 2
All 2 Republican 2
R
Rogers, Harold
Kentucky · Aug 5, 1993
 R
Smith, Christopher H.
New Jersey · Aug 5, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.J. Res. 249: Proposing an amendment to the Constitution of the United States to prohibit retroactive income taxation.. 103rd Congress. Open America. https://openamerica.io/bill/103-HJRES-249/
MLA
"H.J. Res. 249: Proposing an amendment to the Constitution of the United States to prohibit retroactive income taxation.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HJRES-249/.
Bluebook (legal)
H.J. Res. 249, 103rd Cong. (2026), https://openamerica.io/bill/103-HJRES-249/.
Markdown link
[H.J. Res. 249: Proposing an amendment to the Constitution of the United States to prohibit retroactive income taxation.](https://openamerica.io/bill/103-HJRES-249/)
Report a problem