Proposed constitutional amendments to require a two-thirds vote to increase taxes and to prohibit retroactive taxation : hearing before the Subcommittee on the Constitution, Federalism, and Property Rights of the Committee on the Judiciary, United States Senate, One Hundred Fourth Congress, second session on S.J. Res. 8, a resolution proposing an amendment to the Constitution of the United States to prohibit retroactive increases in taxes : S.J. Res. 49, a resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for bills increasing taxes, April 15, 1996.