Reagan Sets Agenda for Tax Curbs : His Constitutional Change Would Put Limits on Spending

President Reagan, in a speech outlining an “Economic Bill of Rights” today, will propose a constitutional amendment designed to limit tax increases by requiring that they be imposed only with the approval of an unspecified “super” majority of Congress, a senior White House official said Thursday.

The official said Reagan will also propose that legislation authorizing new spending programs be accompanied by a statement explaining where the revenue would come from and how much the program would cost four or more years in the future.

The Democratic-controlled Congress is not likely to approve these sweeping proposals, which would drastically restrict its ability to impose new taxes that would fund new spending programs. Proposed constitutional amendments requiring a balanced federal budget, for example, have failed to gain widespread congressional support.

‘Simple’ Majority Now

Under current law, tax increases can be imposed if they are approved by a “simple” majority--one vote more than half of those in each of the Senate and House--and if they are then signed into law by the President. In reality, however, such increases are rarely approved unless larger numbers of members in Congress support them. Few are willing to put themselves at political risk by voting for higher taxes that are not widely endorsed.

The White House official said that Reagan would not specify the size of the congressional majority he would advocate for approval of tax increases.

Potent Weapon Seen

Nevertheless, the “Economic Bill of Rights” speech may provide the President with a potent political weapon to use against Congress in the fight over the federal budget.

Less for Defense

The Senate and House, balking at Administration spending proposals, have proposed a $1-trillion budget that would spend more on domestic programs and less on defense than the President has sought.

Moreover, the White House is hoping to use the budget issue to improve Reagan’s popularity at a time when his presidency has been severely damaged by the Iran- contra affair. Aides hope that the President will be able to capitalize on a recent improvement in his political standing, as measured by White House polls, showing that 54% of those surveyed in June approved of his job performance--an improvement from a 50% rating in April.

The economic address, which will be delivered at the Jefferson Memorial at the start of the Independence Day holiday, is part of a major campaign by Reagan to gain public support for his budget and denounce tax increases proposed by Congress’ spending plan. The President will deliver a series of speeches in Washington, Connecticut and the Midwest in coming weeks.

In an effort to build interest in the speech, White House officials conducted several briefings for groups of reporters Thursday and planned another briefing today, along with publication of 40 pages of supporting documents.

The White House on Thursday did not provide any details of Reagan’s speech, but one senior official said that the President’s plan contained these four major elements:

--A constitutional amendment requiring a balanced federal budget, which would include the proposal for a “super” majority vote by Congress to approve tax increases.

--Greater emphasis on the private sector in the economy.

--Freer markets and greater world competitiveness in trade.

--A reduction of government regulation throughout the economy.

Seeks New Attention

Although these are frequent themes in Reagan speeches, going back more than a decade, the White House will link them specifically to the proposals to toughen the process of raising taxes and to spell out specific costs of new programs in an attempt to draw new attention to them.

The latter, a so-called “truth in spending” proposal, would apply to programs begun both by the Administration and by Congress and would amount to a “Financial Impact Statement” intended to make clear the long-term costs of any new efforts undertaken by the government.

“If you have a catastrophic health insurance bill, people need to understand the impact down the road, four or five years,” said the official, speaking on the condition of anonymity.

The White House has begun working with Congress to raise support for the President’s proposals, and congressional liaison chief William Ball has spoken with Reagan allies at the Capitol about the Economic Bill of Rights.

Wright Sees ‘Gimmickry’

But House Speaker Jim Wright (D-Tex.), emphasizing that Reagan promised to balance the federal budget early in the 1980s but has failed to do so, said in a statement: “The President resorts to gimmickry when he calls for a constitutional amendment to compel future presidents to do what he has repeatedly refused to do.”

Reps. Augustus F. Hawkins (D-Los Angeles) and Charles A. Hayes (D-Ill.) disclosed a day ahead of Reagan’s announcement their own Economic Bill of Rights modeled after a proposal made in 1944 by President Franklin D. Roosevelt. It calls for jobs, homes, education, adequate medical care and protection “from the economic fears of old age.”

In recent speeches, Reagan has sought to rally support for his budget proposal, in the face of opposition of Democrats who hold majorities in both chambers of Congress.