Proposing an amendment to the Constitution of the United States to require three-fifths majorities for bills increasing taxes.

House Joint Resolution 47 proposes an amendment to the U.S. Constitution that would require a "supermajority" vote of three-fifths in both the House of Representatives and the Senate to pass any legislation that creates a new tax or increases existing taxes. Additionally, the resolution would require that all such votes be recorded by name in the official journals of each chamber, ensuring a public record of how every member of Congress voted. If enacted, this change would make it more difficult for Congress to raise federal revenue through taxation, as it would shift the requirement from a simple majority to 60% of each chamber.