Amends Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives to make it out of order to consider legislation carrying an increase in the amount of tax imposed on individuals under chapter 1 (Normal Taxes and Surtaxes) of the Internal Revenue Code if: (1) such tax is determined by reference (directly or indirectly) to the taxpayer's gross income; and (2) imposition is based solely on the taxpayer's violation of a condition.