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

H.J.Res. 47 proposes an amendment to the U.S. Constitution that would repeal the 16th Amendment, effectively eliminating the federal government's constitutional authority to collect income taxes. If passed and ratified, this measure would end the federal personal and corporate income tax system as it currently exists. Because this is a proposed constitutional amendment, it would require a two-thirds vote in both the House and Senate and subsequent ratification by three-fourths of the states to become law.