[20030715]98-368GOV_税收限制宪法修正案：关于超级多数要求的问题和选择.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 98-368 GOVUpdated July 15, 2003A Tax Limitation Constitutional Amendment:Issues and Options Concerning aSuper-Majority RequirementJames V. SaturnoSpecialist on the CongressGovernment and Finance DivisionSummaryProposalstolimitthefederalgovernmentsauthoritytoraisetaxeshavebeenmadeseveral times in recent years.Most frequently, these proposals call for limits onCongresss ability to pass revenue measures. Typically, limitation proposals wouldallowincreasesintaxrevenuesonlyunderoneoftwocircumstances. First,taxrevenuescould increase under existing tax laws as a result of economic upturns. Alternatively,theycould increasebecauseofanewlaw,but onlyif it werepassedbyasuper-majority(typically two-thirds or three-fifths). Questions about how such proposals might beappliedinpracticehavenotbeenclearlyanswered. Congresshaspreviouslyconsideredsuch proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposalhas failed to achieve the two-thirds majority necessary for passage.Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measurefailed to achieve