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Publication Date: April 2003
Publisher: Library of Congress. Congressional Research Service
Author(s):
Research Area: Government; Law and ethics
Type:
Abstract:
This report is an overview of proposed constitutional amendments (including H.J.Res. 50 and H.J.Res. 54, 108th Cong.) to require a super-majority vote for certain tax increases. Proponents of an extraordinary majority requirement argue that it would lead to greater public confidence in the predictability and stability of the tax system; opponents counter that such a requirement would disregard the constitutional principle of majority rule. There are now only a few constitutional provisions which expressly impose super-majority voting requirements. This report will be updated as legislative action occurs. For additional information on this topic, see CRS Report 98-368, A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement.