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 ... S.J. Res. 49 ... April 15, 1996. (U.S. G.P.O., 1997)