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

House Joint Resolution 61 proposes an amendment to the U.S. Constitution that would repeal the 16th Amendment. If ratified, this would eliminate the federal government's constitutional authority to collect income taxes from individuals and corporations.

The practical impact on citizens would be the immediate end of federal taxes on wages, salaries, and investment income. However, because the federal government relies on income taxes for a significant portion of its revenue, this change would likely require the government to either drastically reduce spending on public services or implement alternative funding methods, such as a national sales tax.