This resolution would deny Congress its legislative ability to address weaknesses in our current tax code and possibly close outdated and costly tax loopholes.  Further, this constitutional amendment would prevent us from passing reconciliation bills, which reduce future deficits by making balanced spending cuts and raising revenues, unless there are tax cuts of equal size.  

The philosophical battle over supermajorities was waged after the Articles of Confederation was enacted.  During this debate, our Founders became convinced that supermajorities were unfeasible and that a simple majority -- our present system for the passage of tax bills -- was the most practical.  For centuries, our government has abided by this fundamental principle and concluded that our republic would be compromised if a two-thirds majority vote were required for revenue bills and other day-to-day legislative matters routinely before us.  

We all want to protect hard-working families from tax increases, but requiring a two-thirds vote to raise revenues to pay for spending initiatives that we have already authorized would make funding our national priorities even more problematic.  Furthermore, this constitutional amendment would make it extraordinarily difficult to extend the solvency of Social Security and Medicare and reduce our national debt.  Finally, this legislation is largely unworkable, given the vagueness and ambiguity of its language.  If Congress is truly concerned about guarding the American public from unwarranted tax increases, it should pass meaningful tax reform legislation, maintain a balanced budget, and trust American citizens to elect representatives who will legislate in their best interests.  

For these reasons, I cannot support this proposed change to the Constitution.  I strongly urge my colleagues to vote against this imprudent measure.