; and (B) insert after paragraph (a) the following new paragraph: Passage of tax rate increases (b) A bill or joint resolution, amendment, or conference report carrying a Federal income tax rate increase may not be considered as passed or agreed to unless so determined by a vote of not less than three-fifths of the Members voting, a quorum being present. In this paragraph, the term Federal income tax rate increase means any amendment to subsection (a), (b), (c), (d), or (e) of section 1, or to section 11(b) or 55(b), of the Internal Revenue Code of 1986, that imposes a new percentage as a rate of tax and thereby increases the amount of tax imposed by any such section. . (2) Conforming amendment In clause 10 of rule XX, strike appropriations, and insert appropriations or increasing Federal income tax rates (within the meaning of clause 5 of rule XXI), . (c) Two-minute votes In clause 9 of rule XX— (1) in the heading, strike Five-minute and insert Two-minute ; (2) in paragraph (a), strike five minutes and insert not less than two minutes