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HJRES 50 108th Congress House Taxation Congress Congressional voting Constitutional amendments Income tax Internal revenue law Law Legislation Tax rates

Proposing a tax limitation amendment to the Constitution of the United States.

Introduced: April 10, 2003 Introduced by: Sessions, Pete Republican · Texas See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 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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 Plain-English summary Congressional Research Service
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.

What's happening now May 5, 2003

Referred to the Subcommittee on the Constitution.

 Related & companion bills 1
  • HJRES 54 Identical bill Proposing a tax limitation amendment to the Constitution of the United States.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Republican 3
R
Simpson, Michael K.
Idaho · Sep 4, 2003
 R
Wilson, Joe
South Carolina · Jun 3, 2003
 R
Blackburn, Marsha
Tennessee · Apr 10, 2003
Cite this page click to expand
APA
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/
MLA
"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/.
Bluebook (legal)
H.J. Res. 50, 108th Cong. (2026), https://openamerica.io/bill/108-HJRES-50/.
Markdown link
[H.J. Res. 50: Proposing a tax limitation amendment to the Constitution of the United States.](https://openamerica.io/bill/108-HJRES-50/)
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