HJRES 50
108th Congress
House
Proposing a tax limitation amendment to the Constitution of the United States.
Taxation
CongressCongressional votingConstitutional amendmentsIncome tax
More subjectsShow fewer subjects
Internal revenue lawLawLegislationTax rates
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 5, 2003
Referred to the Subcommittee on the Constitution.
Apr 10, 2003
Referred to the House Committee on the Judiciary.
Apr 10, 2003
Introduced in House
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Latest action
Referred to the Subcommittee on the Constitution.
Plain-English summary
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 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.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
2
Cite this page
U.S. Congress. (2026). H.J. Res. 50: Proposing a tax limitation amendment to the Constitution of the United States.. 108th Congress. Open America. https://openamerica.io/bill/108-HJRES-50/
"H.J. Res. 50: Proposing a tax limitation amendment to the Constitution of the United States.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HJRES-50/.
H.J. Res. 50, 108th Cong. (2026), https://openamerica.io/bill/108-HJRES-50/.
[H.J. Res. 50: Proposing a tax limitation amendment to the Constitution of the United States.](https://openamerica.io/bill/108-HJRES-50/)