H 5036 Concurrent Resolution, By S.E. Gonzales, Allison, Bailey, B.O. Baker, 
R.A. Barber, G. Brown, H.H. Clyborne, R.S. Corning, J.L.M. Cromer, Davenport, 
Fair, T.L. Farr, R.C. Fulmer, Gamble, H.M. Hallman, J.P. Harrelson, Harrison, 
B.H. Harwell, Haskins, D.N. Holt, M.F. Jaskwhich, Kelley, Kirsh, Koon, Lanford, 
Littlejohn, McCraw, McKay, D.E. McTeer, Meacham, Moody-Lawrence, Neilson, Quinn, 
Richardson, Riser, Robinson, R. Smith, Spearman, Stille, E.C. Stoddard, 
C.H. Stone, Stuart, P.H. Thomas, Trotter, Vaughn, C.C. Wells, Witherspoon, 
S.S. Wofford, D.A. Wright, Young-Brickell and R.M. Young
 A Concurrent Resolution to urge the Congress of the United States to propose
 an amendment to the United States Constitution to prohibit the imposition of
 retroactive taxes.

   04/06/94  House  Introduced HJ-53
   04/06/94  House  Referred to Committee on Invitations and Memorial
                     Resolutions HJ-53
   04/13/94  House  Committee report: Favorable Invitations and
                     Memorial Resolutions HJ-5
   05/10/94  House  Adopted, sent to Senate HJ-135
   05/12/94  Senate Introduced SJ-16
   05/12/94  Senate Referred to Committee on Finance SJ-17

April 13, 1994

H. 5036

Introduced by REPS. Gonzales, Cromer, A. Young, Hallman, Harwell, Quinn, R. Young, Holt, Fulmer, Richardson, Harrison, McKay, Wright, G. Bailey, Kelley, Koon, Stille, Witherspoon, Corning, Barber, Thomas, McCraw, Riser, McTeer, R. Smith, Lanford, Fair, Kirsh, G. Brown, Vaughn, Robinson, Haskins, Gamble, Jaskwhich, Wells, Meacham, Baker, Trotter, Moody-Lawrence, Littlejohn, Allison, Farr, Stoddard, Davenport, Stuart, Stone, Spearman, Wofford, Neilson, Clyborne and Harrelson

S. Printed 4/13/94--H.

Read the first time April 6, 1994.

To whom was referred a Concurrent Resolution (H. 5036), to urge the Congress of the United States to propose an amendment to the United States Constitution to prohibit the imposition, etc., respectfully

That they have duly and carefully considered the same, and recommend that the same do pass:

DEWITT WILLIAMS, for Committee.

A CONCURRENT RESOLUTION

TO URGE THE CONGRESS OF THE UNITED STATES TO PROPOSE AN AMENDMENT TO THE UNITED STATES CONSTITUTION TO PROHIBIT THE IMPOSITION OF RETROACTIVE TAXES.

Whereas, retroactive taxation is unfair to all taxpayers as it imposes tax consequences on previous transactions which cannot be altered and it unfairly burdens individuals by removing their ability to anticipate their tax liabilities and plan financially; and

Whereas, the imposition of retroactive taxes impairs the ability of employees and their employers both private and public to withhold sufficient funds to meet their tax obligations and creates an undue hardship on all elements of the national economy. Now, therefore,

Be it resolved by the House of Representatives, the Senate concurring:

That the members of the General Assembly of the State of South Carolina, by this resolution, hereby urge the Congress of the United States to propose an amendment to the United States Constitution to prohibit the imposition of retroactive taxes.

Be it further resolved that a copy of this resolution be forwarded to the Secretary of the United States Senate, the Clerk of the United States House of Representatives, and each member of the South Carolina Congressional Delegation.