,,ia  #aacth ,,congress  #ast ,session  
,h4 ,j4 ,,res4 #ci  ,,in ,,the ,,house  
,,of ,,representatives  ,april #ae1     
#bjac ,mr4 ,neugebauer introduced the   
following joint resolution2 which was   
referred to the ,committee on the       
,judiciary  ,,joint ,,resolution        
,proposing an amendment to the          
,constitution of the ,united ,states4   
,that the following article is proposed 
as an amendment to the ,constitution of 
the ,united ,states1 which shall be     
valid to all intents and purposes as    
part of the ,constitution when ratified 
by the legislatures of three-fourths of 
the several ,states within seven years  
after the date of its submission for    
ratification3   --  #a4 ,any bill1      
resolution1 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 
present1 unless that bill1 resolution1  
or other legislative measure is         

determined at the time of adoption1 in a
 reasonable manner prescribed by law1   
not to increase the internal revenue by 
more than a de minimis amount4 ,for the 
purposes of determining any increase in 
the internal revenue under this section1
 there shall be excluded any increase   
resulting from the lowering of an       
effective rate of any tax4 ,on any vote 
for which the concurrence of two-thirds 
is required under this article1 the yeas
 and nays of the ,members of either     
,house shall be entered on the ,journal 
of that ,house4  #b4 ,the ,congress may 
waive the requirements of this article  
when a declaration of war is in effect4 
,the ,congress may also waive this      
article when the ,united ,states is     
engaged in military conflict which      
causes an imminent and serious threat to
 national security and is so declared by
 a joint resolution1 adopted by a       
majority of the whole number of each    
,house1 which becomes law4 ,any increase
 in the internal revenue enacted under  

such a waiver shall be effective for not
 longer than two years4  4