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SJRES 49 104th Congress Senate Taxation Congress Congressional voting Constitutional amendments Government Operations and Politics Income tax Law Legislation Record votes Tax rates

A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for bills increasing taxes.

Introduced: February 27, 1996 See on congress.gov
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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 24, 1996
Referred to Subcommittee on Constitution, Federalism, Property.
Apr 15, 1996
Subcommittee on Constitution, Federalism, Property. Hearings held.
Mar 1, 1996
Star Print ordered on the joint resolution.
Feb 27, 1996
Read twice and referred to the Committee on Judiciary.
Feb 27, 1996
Sponsor introductory remarks on measure. (CR S1366-1368)
Feb 27, 1996
Introduced in Senate
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 Plain-English summary Congressional Research Service

Constitutional Amendment - Requires a two-thirds vote of each House of the Congress in order to pass any bill levying a new tax or increasing the rate or base of any tax. Allows the Congress to waive that requirement during war or certain military conflict. Requires all votes under this amendment to be by yeas and nays and the names of persons voting for and against to be entered in the Journal of each House.

What's happening now April 24, 1996

Referred to Subcommittee on Constitution, Federalism, Property.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). S.J. Res. 49: A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for bills increasing taxes.. 104th Congress. Open America. https://openamerica.io/bill/104-SJRES-49/
MLA
"S.J. Res. 49: A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for bills increasing taxes.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-SJRES-49/.
Bluebook (legal)
S.J. Res. 49, 104th Cong. (2026), https://openamerica.io/bill/104-SJRES-49/.
Markdown link
[S.J. Res. 49: A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for bills increasing taxes.](https://openamerica.io/bill/104-SJRES-49/)
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