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S.J.Res.2 / 106th Congress

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

Referred to Subcommittee on Constitution, Federalism, Property.

Official summary

Version 00 · Introduced in Senate · Jan 19, 1999

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

Read the summary on Congress.gov
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Who introduced it

Sen. Kyl, Jon [R-AZ] · R–AZ

Committees

  • Judiciary Committee
24 cosponsorship records, including any withdrawals

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

  1. Referred to Subcommittee on Constitution, Federalism, Property.

  2. Read twice and referred to the Committee on Judiciary.

  3. Sponsor introductory remarks on measure. (CR S706-707)

  4. Introduced in Senate

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 10, 2026. Consult Congress.gov for the current record.

Explore the bill from different angles

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Neutral evidence review

Objective

Analyze S.J.Res.2 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Fairness and public impact

Progressive lens

Examine S.J.Res.2 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Institutions and government scope

Conservative lens

Examine S.J.Res.2 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Individual rights and government power

Liberty lens

Examine S.J.Res.2 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

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