Proposing an amendment to the Constitution of the United States with respect to tax limitations.
| Date | Chamber | What was voted on | Result | Yes–No | |
|---|---|---|---|---|---|
| Apr 15, 1999 | House · vote #90 | On Passage | Failed | 229–199 | See who voted → |
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Constitutional Amendment - Requires that any bill, resolution, or other legislative measure changing the internal revenue laws shall require for final adoption in each House the concurrence of two-thirds of the Members of that House voting and present, unless the bill is determined at the time of adoption, in a reasonable manner prescribed by law, not to increase the internal revenue by more than a de minimis amount. States that for purposes of determining any increase, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Requires journal entry of any vote.
Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law.
Motion to reconsider laid on the table Agreed to without objection.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.J. Res. 37: Proposing an amendment to the Constitution of the United States with respect to tax limitations.. 106th Congress. Open America. https://openamerica.io/bill/106-HJRES-37/
"H.J. Res. 37: Proposing an amendment to the Constitution of the United States with respect to tax limitations.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HJRES-37/.
H.J. Res. 37, 106th Cong. (2026), https://openamerica.io/bill/106-HJRES-37/.
[H.J. Res. 37: Proposing an amendment to the Constitution of the United States with respect to tax limitations.](https://openamerica.io/bill/106-HJRES-37/)