Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

Summary

This joint resolution proposes a constitutional amendment to repeal the Sixteenth Amendment to the U.S. Constitution, which grants Congress the power to lay and collect taxes on incomes from whatever source derived. The resolution, H.J.Res. 14 introduced in the 119th Congress by Representative Davidson, would remove the federal government's authority to impose an income tax, with the sole exception of allowing income taxation during times of war declared by Congress. The proposed amendment includes two sections: Section 1 repeals the Sixteenth Amendment and limits Congress's power to tax incomes only during declared war; Section 2 sets the effective date for the repeal to begin two years after ratification and requires the Secretary of the Treasury to submit a report to Congress within 180 days after ratification containing recommendations for implementing legislation. As a proposed constitutional amendment, this joint resolution does not go to the President for signature but instead requires a two-thirds vote for approval in both the House of Representatives and the Senate, followed by ratification by the legislatures of three-fourths of the states (38 out of 50) within seven years of submission. If enacted, this amendment would fundamentally alter the federal tax system by eliminating the primary source of federal revenue—the individual and corporate income tax—forcing a complete restructuring of how the federal government funds its operations, potentially shifting to alternative revenue sources such as tariffs, excise taxes, or a national sales tax, while significantly reducing federal fiscal capacity except during wartime.

Where Each Party Stands

History