A bill to amend the Congressional Budget Act of 1974 to prohibit the consideration of retroactive tax increases.

[AI summary unavailable — showing source text] Amends the Congressional Budget Act of 1974 to prohibit the House of Representatives or the Senate from considering any bill, joint resolution, amendment, motion, or conference report that increases a tax and applies such increase to taxable years beginning before the date of the enactment of the law. Provides that a point of order raised under any such measure may be waived only by a three-fifths vote in the Senate.…