60 days after the date of any such determination Congress enacts into law a joint resolution approving such higher rate of tax, then the rate of tax for the current taxable years shall be the rate of tax so determined by the Secretary, or (2) if after the expiration of such 60-day period no such joint resolution has been enacted, then the rate of tax for the current taxable years shall be the rate of tax that was in effect for such preceding taxable years. (b) Content of joint resolution The joint resolution considered under this section shall meet the following requirements: (1) Such resolution shall not have a preamble. (2) The title of such resolution shall be as follows: Joint resolution relating to the approval of an increased rate of corporate income tax determined under section 11(b)(2) of the Internal Revenue Code of 1986, as submitted under section 3 of the Corporate Rate Equality and Trade Empowerment Jobs Act of 2017. . (3) The only matter after the resolving clause shall be as follows: That Congress approves of the increased rate of corporate income tax determined under section 11(b)(2) of the Internal Revenue Code of 1986 for taxable years beginning during the next 5 calendar years. .