A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for bills increasing taxes.

Constitutional Amendment - Requires a two-thirds vote of each House of Congress in order to pass any bill levying a new tax or increasing the rate or base of any tax. Allows Congress to waive that requirement 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.