To: Members of the House Committee on the Judiciary
From: National Taxpayers Union
Date: January 13, 2026
Subject: NTU’s views on the January 13 Markup
I. Introduction
On behalf of National Taxpayers Union, the nation’s oldest taxpayer advocacy organization, we write to express our views on legislation slated for consideration before the House Committee on the Judiciary on January 13, 2026. NTU applauds the Committee for your continued efforts to advance proposals that protect the interests of taxpayers and uphold free-market principles.
II. Legislation
H.J. Res. 139 - Proposing an amendment to the Constitution requiring a balanced budget for the federal government.
NTU has made enactment of a constitutional amendment to require a balanced federal budget and limit taxes a top priority since 1975. We have supported several versions of the Balanced Budget Amendment (BBA) over those five decades, including H.J. Res. 1 (104th Congress), which passed the House of Representatives and came within one vote of clearing the Senate. Given this history, H.J. Res. 139 offers a pathway to fiscal responsibility that NTU can strongly support, and we would urge the Committee to advance it through the legislative process.
H.J. Res. 139 differs from H.J. Res. 1 and some other amendment proposals in several respects, such as stronger “supermajority” protections against deficit spending and tax increases. In NTU’s view, one of H.J. Res. 139’s best features is its use of a rolling three-year revenue average against which expenditures are pegged to define budget balance. Furthermore, the legislation wisely leans in the direction of primary balance instead of full balance. And, while we support the concept of expenditure growth limits based on inflation and population changes (such as Colorado’s Taxpayer Bill of Rights), we encourage the Committee to carefully consider the need for elegant amendment language which, to the maximum extent possible, avoids ambiguity over how to define economic measurements such as inflation. We also hope Committee members can reach consensus on an amendment that will unify fiscal responsibility advocates and earn a strong bipartisan floor vote upon which we can rebuild momentum for this vital reform.
Above all, however, NTU applauds the Committee’s early and earnest focus on crafting a constitutional solution to fiscal discipline that has been discussed since the days of Thomas Jefferson. The national debt’s runaway growth makes it glaringly obvious that the statutory budget rules alone have failed to restrain profligacy on Capitol Hill. By establishing a constitutional requirement to align spending with revenues, this amendment would serve as a procedural safeguard to improve long-term fiscal planning. A balanced budget amendment would incentivize lawmakers to make more thoughtful spending decisions, prioritize programs that demonstrate value for taxpayers, and subject legislation that grows the deficit to increased scrutiny. Yet, H.J. Res. 139, in particular, also allows for some flexibility and permits Congress to exceed spending limits during emergencies, making it a practical tool for guiding lawmakers’ spending decisions. We know of no other fiscal reform that could signal a greater paradigm shift in fiscal policy to the American people than a balanced budget amendment. A serious, concerted campaign to enact one is long overdue, and NTU stands ready to assist Congress and the state legislatures in doing so.
H.R. 2853, Combating Organized Retail Crime Act
NTU is proud to support the Combating Organized Retail Crime Act, which would strengthen federal tools to tackle increasingly sophisticated interstate retail theft networks that impose significant costs on businesses and consumers. As noted by the American Consumer Institute in a coalition letter on this issue, organized retail crime has surged in recent years, disrupting supply chains, driving up insurance and security costs, and ultimately raising prices for families across the country. This legislation would improve collaboration and information-sharing among federal, state, and local law enforcement by creating an Organized Retail and Supply Chain Crime Coordination Center within Homeland Security Investigations at the Department of Homeland Security. Along with input from retail associations and subject matter experts, this new body would provide the organizational framework needed to effectively coordinate enforcement and intelligence efforts at less cost to taxpayers than other approaches.
III. Conclusion
Our country’s fiscal trajectory remains unsustainable. Our deficits hover near $2 trillion annually, and interest on the national debt already consumes about 13% of the entire U.S. federal budget. Against this backdrop, it’s more important than ever that lawmakers take proactive steps to protect the interests of taxpayers. A balanced budget amendment would provide the strongest safeguard possible against Washington’s chronic overspending problem by restoring basic fiscal discipline to its rightful place in the Constitution. At the same time, the committee also merits praise for its work on the Combating Organized Retail Crime Act, which provides tools with real teeth to mitigate the costs organized retail theft imposes on taxpayers and consumers. Should you have any questions about the recommendations in this memo, please do not hesitate to reach out to Alexander Ciccone (aciccone@ntu.org).