A resolution to prohibit the consideration of retroactive tax increases in the Senate.

[AI summary unavailable — showing source text] Provides that it shall not be in order in the Senate to consider any bill, joint resolution, amendment, motion, or conference report that includes a retroactive Federal income tax rate increase. Waives such point of order only by the affirmative vote of three-fifths of the Members. Requires the same majority to sustain an appeal of the ruling of the Chair on such point of order. Makes this resolution effective January 1, 1999.…