Issues Before Congress

Tax Limitation Amendment

The U.S. House of Representatives is scheduled to consider a constitutional amendment that would require a two-thirds majority vote in each chamber to pass a tax increase. Thirteen states already require super-majority votes to raise taxes.

  • The Constitution already requires a two-thirds majority vote to approve 10 categories of legislation, and supporters claim that tax increases are certainly serious enough to be among them.

  • The bar for tax increases is set highest in Arkansas and Oklahoma -- which require three-quarters approval for passage.

  • In Missouri, any legislation that would raise taxes or fees by more than $50 million, or 1 percent of total state revenue, must be approved by voter referendum.

  • Moreover, the state must refund state budget surpluses to Missouri taxpayers.

Supporters of the federal amendment claim that four of the last five federal tax increases -- totaling more than $660 billion -- would not have been approved had the amendment been in place.

Source: Editorial, "Shackle Congress, Free Taxpayers," Investor's Business Daily, April 21, 1998.

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