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HJRES 18 105th Congress Taxation

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

Introduced: January 7, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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.
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APA
U.S. Congress. (2026). H.J. Res. 18: Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.. 105th Congress. Open America. https://openamerica.io/bill/105-HJRES-18/
MLA
"H.J. Res. 18: Entitled the "Citizen's Tax Protection Amendment", proposing an amendment to the Constitution of the United States to prohibit retroactive taxation.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HJRES-18/.
Bluebook (legal)
H.J. Res. 18, 105th Cong. (2026), https://openamerica.io/bill/105-HJRES-18/.
Markdown link
[H.J. Res. 18: 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/105-HJRES-18/)
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