How can congress initiate the formal constitutional amendment process

The procedure for amending the Constitution is regulated by Article five of the Constitution of the United States of America.

This article establishes that the Congress, whenever two thirds of both the Senate and the House of Representatives consider it necessary, may propose amendments to the Constitution.

This may also occur at the request of the Legislative Assemblies of two thirds of the States of the Union, so in this case the Congress must convene a Convention to propose amendments.

After the official proposal, a constitutional amendment has to be ratified by the legislatures of, or by conventions within, at least three quarters of the states.

regulate taxes

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