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

This joint resolution proposes a significant change to the United States Constitution by repealing the Sixteenth Amendment. Ratified in 1913, the Sixteenth Amendment granted Congress the specific power to lay and collect taxes on incomes from whatever source derived, without apportioning them among the states based on population. By repealing this amendment, the bill aims to remove the constitutional basis for the modern federal income tax system.

If this proposal were to become law, it would fundamentally alter how the federal government is funded. Without the authority provided by the Sixteenth Amendment, the current system of personal and corporate income taxes would likely be invalidated. This would require the federal government to either significantly reduce spending or find alternative methods of generating revenue, such as through consumption taxes or tariffs, to maintain its operations.

As a proposed constitutional amendment, this legislation faces a much higher bar than standard bills. To take effect, it would need to be approved by two-thirds of both the House of Representatives and the Senate, and then be ratified by three-fourths of the state legislatures. Because it is a joint resolution proposing an amendment, it does not require the President's signature to proceed to the states for ratification.