Require a three-fifths vote to raise tax rates
What the document says“Treasury should support legislation instituting a three-fifths vote threshold in the U.S. House and the Senate to raise income or corporate tax rates”
The chapter describes this as creating a wall of protection for the new rate structure and notes that many states have such a requirement.
What the document actually says“Treasury should support legislation instituting a three-fifths vote threshold in the U.S. House and the Senate to raise income or corporate tax rates”
Make it harder to raise taxes. Three fifths of each house would have to agree.
Congress raises taxes by a simple majority now. The book wants three fifths to be needed. That would make a rise much harder.
Read against the documents indexed here on August 26, 2026, and nothing was found that answers this. Nothing indexed sets a three-fifths vote threshold for raising income or corporate tax rates, and no such bill appears among the laws indexed here. A threshold of that kind would take a change to each chamber's rules or to the Constitution. The nearest candidate, PL 119-78, is Congress disapproving a District of Columbia tax act under the Home Rule Act, which is a vote on one local law rather than a rule about future votes. That is a record of a search, not a finding that nothing has happened: an act this site does not hold, or one that answers the proposal in words unlike its own, would not be caught by it.