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IA
117TH CONGRESS
1ST SESSION
H. J. RES. 47
Proposing an amendment to the Constitution of the United States to require
three-fifths majorities for bills increasing taxes.
IN THE HOUSE OF REPRESENTATIVES
MAY 20, 2021
Mr. GREEN of Tennessee submitted the following joint resolution; which was
referred to the Committee on the Judiciary
JOINT RESOLUTION
Proposing an amendment to the Constitution of the United
States to require three-fifths majorities for bills increas-
ing taxes.
Resolved by the Senate and House of Representatives
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of the United States of America in Congress assembled
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(two-thirds of each House concurring therein), That the fol-
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lowing article is proposed as an amendment to the Con-
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stitution of the United States, which shall be valid to all
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intents and purposes as part of the Constitution when
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ratified by the legislatures of three-fourths of the several
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States within seven years after the date of its submission
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for ratification:
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•HJ 47 IH
‘‘ARTICLE —
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‘‘SECTION 1. Any bill to levy a new tax or increase
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the rate or base of any tax may pass only by a three-
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fifths majority of the whole number of each House of Con-
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gress.
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‘‘SECTION 2. All votes taken by the House of Rep-
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resentatives or the Senate under this article shall be deter-
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mined by yeas and nays and the names of persons voting
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for and against shall be entered on the Journal of each
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House respectively.’’.
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