Number: 98-368 Title: A Tax Limitation Constitutional Amendment: Issues and Options Concerning A Super-Majority Requirement Authors: James V. Saturno, Government and Finance Division Abstract: Proposals to limit the federal government's authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress's ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds of three-fifths). Pages: 6 Date: Updated July 15, 2003