Bill summaries are authored by CRS.

Shown Here:
Failed of passage in House (04/15/1996)

Constitutional Amendment - Requires the concurrence of two-thirds of the Members present in either the House of Representatives or the Senate before the final adoption of any bill, resolution, or other legislative measure which changes the internal revenue laws by more than a de minimis amount. Allows the Congress to waive such provisions during war or certain military conflict. Requires all votes under this Amendment to be by yeas and nays and the names of persons voting for and against to be entered in the Journal of each House.