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HJRES 48 104th Congress House Taxation Administrative fees Congress Constitutional amendments Economics and Public Finance Income tax Internal revenue law 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: January 5, 1995 See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Jan 25, 1995
Referred to the Subcommittee on the Constitution.
Jan 5, 1995
Referred to the House Committee on the Judiciary.
Jan 5, 1995
Sponsor introductory remarks on measure. (CR H132)
Jan 5, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Constitutional Amendment - Prohibits the Congress from passing any law increasing taxes or fees which takes effect prior to its enactment.

What's happening now January 25, 1995

Referred to the Subcommittee on the Constitution.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Republican 3
R
Lucas, Frank D.
Oklahoma · Jan 24, 1995
 R
Rogers, Harold
Kentucky · Jan 19, 1995
 R
Calvert, Ken
California · Jan 13, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.J. Res. 48: Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.. 104th Congress. Open America. https://openamerica.io/bill/104-HJRES-48/
MLA
"H.J. Res. 48: Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HJRES-48/.
Bluebook (legal)
H.J. Res. 48, 104th Cong. (2026), https://openamerica.io/bill/104-HJRES-48/.
Markdown link
[H.J. Res. 48: 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/104-HJRES-48/)
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