An amendment to require that any new local tax code adopted by America Samoa, Guam, the Northern Mariana Islands, or the Virgin Islands to raise at least the same amount of money in each of the first five years as the current system, and prohibits the local tax code from discriminating between residents of the possession and other American citizens. If these provisions are not complied with the possession has 90 days to correct their new code or the old code will be reinstated.