Amends the Congressional Budget and Impoundment Control Act of 1974 to make it out of order in the House of Representatives or the Senate to consider any bill, joint resolution, amendment, motion, or conference report that: (1) delays implementation of a revenue measure for more than one year after its date of enactment; (2) phases in a revenue measure over a period of taxable years greater than one taxable year; or (3) provides for the repeal of, or a modification in the revenue effect of, a revenue measure if the elimination or modification does not fully take effect before the date which is one year after its enactment.