Proposing an amendment to the Constitution of the United States to require three-fifths majorities for bills increasing taxes.

Constitutional Amendment - Requires a three-fifths majority of the whole number of each House of the Congress to pass any bill to levy a new tax or increase the rate or base of any tax. Allows the Congress to waive the requirement when a declaration of war is in effect and when the United States is engaged in military conflict that causes an imminent and serious threat to national security...