Bill summaries are authored by CRS.

Shown Here:
Reported to House amended (04/10/1997)

Constitutional Amendment - Requires that a bill to change the internal revenue laws shall require for final adoption in each House the concurrence of two-thirds of the whole of the number of that House, unless the bill does not increase the internal revenue by more than a de minimis amount.

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.