The Tea Party supports an amendment to the Constitution that would provide the following:

Changes to tax laws, tax rules, and tax regulations may only be made in years evenly divisible by 10. 

Changes to tax rates may be made at any time but must be approved by a super-majority, 2/3 of the House of Representatives.

All revenue earned by or assigned to the federal government shall be considered a tax and shall be subject to this amendment.

Argument

Among the greatest causes of uncertainty in our economy is the threat the government may modify tax laws or change tax rates that significantly affect the planning of individuals and businesses.  This amendment would prevent the Congress from enacting any law that would modify exclusions, deductions, definitions of taxable revenues, taxable gains, etc. except in the last year of each decade.  The amendment holds constant the moving targets that create uncertainty for at least ten years beginning in 2020.  This is a tremendous aid to tax reform.

Tax tables and tax rates on the other hand would be modifiable at any time but would require a 2/3 vote of the House of Representatives (290 votes) to approve.

The amendment would also remove from Congress any and every attempt to game the system by creation of a revenue source that is called something other than a tax.  The amendment identifies that all sources of revenue to the government would qualify as a tax under this amendment.  Thus, the amendment would include not only income taxes but also tariffs, franchise fees, user fees and all other methods the federal government employs to increase revenue, regardless of the source and regardless of the purpose.