Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.
This bill proposes a constitutional amendment to repeal the Sixteenth Amendment, which currently authorizes Congress to lay and collect taxes on incomes without apportionment. If ratified, the amendment would prohibit the federal government from taxing incomes from any source, except during times of war declared by Congress. The amendment would take effect two years after ratification. Additionally, within 180 days of ratification, the Secretary of the Treasury must submit a report outlining recommended legislation to implement the repeal. The amendment requires ratification by three-fourths of the states within seven years of its submission. In short, if adopted, the federal government would lose its authority to tax individual and corporate income (including wages and other income sources) except in wartime, necessitating major changes to federal revenue and budgeting. The plan includes a transition process to consider implementing laws to replace or adjust revenue mechanisms.
Key Points
- 1Repeals the Sixteenth Amendment, removing Congress’s power to tax incomes from any source, except during declared wartime.
- 2Effective date: the repeal takes effect two years after ratification; a transition plan is required.
- 3Ratification timeline: the amendment must be ratified by three-fourths of the states within seven years of its submission.
- 4Transition planning: the Secretary of the Treasury must deliver a report within 180 days after ratification outlining recommended legislation needed to implement the repealing.
- 5Scope of repeal: applies to all taxes on incomes, including wages, salaries, profits, capital gains, payroll-like taxes, and similar income-derived levies; wartime exception remains only during declared war.