On the recordFebruary 16, 1995
This amendment is not going to allow business as usual. It is going to require a constitutional majority to increase taxes, which is a tax-limiting approach. I suspect that that will be more difficult to get than a three-fifths majority to increase the debt. I really suspect that that is so. The distinguished Senator from West Virginia--as he always is--was very accurate in stating that section 5 says that during a declared war, Congress can waive this provision. That only takes a majority vote. However, if you get into a military conflict which causes an imminent and serious military threat, then it will take a constitutional majority. I cannot imagine any Congress that would not grant a constitutional majority under those circumstances. But be that as it may, if it does not, then that will be the right of the Congress.
Source
govinfo.gov




