252 
(58) Section 7702 (relating to life insurance 
contracts). 
(59) Section 7702A (relating to modified en-
dowment contracts). 
(60) Section 7702B (relating to long-term care 
insurance). 
(61) Section 7703 (relating to the determina-
tion of marital status). 
(62) Section 7704 (relating to publicly traded 
partnerships). 
(63) Section 7805. 
(64) Section 7851. 
(65) Section 7872. 
(66) Section 7873. 
(b) OTHER CONFORMING AND TECHNICAL AMEND-
MENTS.— 
(1) Section 6151 of such Code is amended by 
striking subsection (b) and by redesignating sub-
section (c) as subsection (b). 
(2) Section 6161 of such Code is amended to 
read as follows: 
‘‘SEC. 6161. EXTENSION OF TIME FOR PAYING TAX. 
‘‘The Secretary, except as otherwise provided in this 
title, may extend the time for payment of the amount of 
the tax shown or required to be shown on any return, re-
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253 
port, or declaration required under authority of this title 
for a reasonable period not to exceed 6 months (12 months 
in the case of a taxpayer who is abroad).’’. 
(3) Section 6211(a) of such Code is amended— 
(A) by striking ‘‘income, estate, and gift 
taxes imposed by subtitles A and B and’’, 
(B) by striking ‘‘subtitle A or B, or’’, and 
(C) by striking ‘‘, as defined in subsection 
(b)(2),’’ in paragraph (2). 
(4) Section 6211(b) of such Code is amended to 
read as follows: 
‘‘(b) REBATE DEFINED.—For purposes of subsection 
(a)(2), the term ‘rebate’ means so much of an abatement, 
credit, refund, or other payment, as was made on the 
ground that the tax imposed by chapter 41, 42, 43, or 
44 was less than the excess of the amount specified in 
subsection (a)(1) over the rebates previously made.’’. 
(5) Section 6212(b) of such Code is amended to 
read as follows: 
‘‘(b) ADDRESS FOR NOTICE OF DEFICIENCY.—In the 
absence of notice to the Secretary under section 6903 of 
the existence of a fiduciary relationship, notice of a defi-
ciency in respect of a tax imposed by chapter 42, 43, or 
44 if mailed to the taxpayer at his last known address, 
shall be sufficient for purposes of such chapter and this 
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254 
chapter even if such taxpayer is deceased, or is under a 
legal disability, or, in the case of a corporation has termi-
nated its existence.’’. 
(6) Section 6302(b) of such Code is amended 
by striking ‘‘21,’’. 
(7) Section 6302 of such Code is amended by 
striking subsections (g) and (i) and by redesignating 
subsection (h) as subsection (g). 
(8) Section 6325 of such Code is amended by 
striking subsection (c) and by redesignating sub-
sections (d) through (h) as subsections (c) through 
(g), respectively. 
(9) Section 6402(d) of such Code is amended 
by striking paragraph (3). 
(10) Section 6402 of such Code is amended by 
striking subsection (j) and by redesignating sub-
section (k) as subsection (j). 
(11) Section 6501(b) of such Code is amend-
ed— 
(A) by striking ‘‘except tax imposed by 
chapter 3, 4, 21, or 24,’’ in paragraph (1), and 
(B) by striking paragraph (2) and by re-
designating paragraphs (3) and (4) as para-
graphs (2) and (3), respectively. 
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(12) Section 6501(c) of such Code is amended 
by striking paragraphs (5) through (9). 
(13) Section 6501(e) of such Code is amended 
by striking ‘‘subsection (c)—’’ and all that follows 
through ‘‘subtitle D’’ in paragraph (3) and inserting 
‘‘subsection (c), in the case of a return of a tax im-
posed under a provision of subtitle B’’. 
(14) Section 6501 of such Code is amended by 
striking subsections (f) through (k) and subsections 
(m) and (n) and by redesignating subsection (1) as 
subsection (f). 
(15) Section 6503(a) of such Code is amend-
ed— 
(A) by striking paragraph (2), 
(B) by striking ‘‘DEFICIENCY.—’’ and all 
that follows through ‘‘The running’’ and insert-
ing ‘‘DEFICIENCY.—The running’’, and 
(C) by striking ‘‘income, estate, gift and’’. 
(16) Section 6503 of such Code is amended by 
striking subsections (e), (f), (i), and (k) and by re-
designating subsections (g), (h), and (j) as sub-
sections (e), (f), and (g), respectively. 
(17) Section 6511 of such Code is amended by 
striking subsections (d) and (g) and by redesig-
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256 
nating subsections (f) and (h) as subsections (d) and 
(e), respectively. 
(18) Section 6512(b)(1) of such Code is amend-
ed by striking ‘‘of income tax for the same taxable 
year, of gift tax for the same calendar year or cal-
endar quarter, of estate tax in respect of the taxable 
estate of the same decedent, or’’. 
(19) Section 6513 of such Code is amended— 
(A) by striking ‘‘(a) EARLY RETURN OR 
ADVANCE PAYMENT OF TAX.—’’, and 
(B) by striking subsections (b) and (e). 
(20) Chapter 67 of such Code is amended by 
striking subchapters A through D and inserting the 
following: 
‘‘SEC. 6601. INTEREST ON OVERPAYMENTS AND UNDER-
PAYMENT. 
‘‘(a) UNDERPAYMENTS.—If any amount of tax im-
posed by this title is not paid on or before the last date 
prescribed for payment, interest on such amount at the 
Federal short-term rate (as defined in section 511(b)) 
shall be paid from such last date to the date paid. 
‘‘(b) OVERPAYMENTS.—Interest shall be allowed and 
paid upon any overpayment in respect of any internal rev-
enue tax at the Federal short-term rate (as defined in sec-
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tion 511(b)) from 60 days after the date of the overpay-
ment until the date the overpayment is refunded.’’. 
(21) Section 6651(a)(1) of such Code is amend-
ed by striking ‘‘subchapter A of chapter 61 (other 
than part III thereof),’’. 
(22) Section 6656 of such Code is amended by 
striking subsection (c) and by redesignating sub-
section (d) as subsection (c). 
(23) Section 6663 of such Code is amended by 
striking subsection (c). 
(24) Section 6664(c) of such Code is amend-
ed— 
(A) by striking ‘‘Exception.—’’ and all 
that follows through ‘‘No penalty’’ and insert-
ing ‘‘Exception.—No penalty’’, and 
(B) by striking paragraphs (2) and (3). 
(25) Chapter 72 of such Code is amended by 
striking all matter preceding section 7011. 
(26) Section 7422 of such Code is amended by 
striking subsections (h) and (i) and by redesignating 
subsections (j) and (k) as subsections (h) and (i), re-
spectively. 
(27) Section 7451 of such Code is amended to 
read as follows: 
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‘‘SEC. 7451. FEE FOR FILING PETITION. 
‘‘The Tax Court is authorized to impose a fee in an 
amount not in excess of $60 to be fixed by the Tax Court 
for the filing of any petition for the redetermination of 
a deficiency.’’. 
(28) Section 7454 of such Code is amended by 
striking subsection (b) and by redesignating sub-
section (c) as subsection (b). 
(29) Section 7463(a) of such Code is amend-
ed— 
(A) by striking paragraphs (2) and (3), 
(B) by redesignating paragraph (4) as 
paragraph (2), and 
(C) by striking ‘‘D’’ in paragraph (2) (as 
so redesignated) and inserting ‘‘B’’. 
(30) Section 7463(c) of such Code is amended 
by striking ‘‘sections 6214(a) and’’ and inserting 
‘‘section’’. 
(31) Section 7463(e) of such Code is amended 
by striking ‘‘, to the extent that the procedures de-
scribed in subchapter B of chapter 63 apply’’. 
(32) Section 7481 of such Code is amended by 
striking subsection (d). 
(33) Section 7608 of such Code is amended by 
striking ‘‘subtitle E’’ each place it appears and in-
serting ‘‘subtitle C’’. 
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(b) RECORDS.—Federal records related to the admin-
istration of taxes repealed by title I of this Act shall be 
destroyed by the end of fiscal year 2023, except that any 
records necessary to calculate Social Security benefits 
shall be retained by the Social Security Administration 
and any records necessary to support ongoing litigation 
with respect to taxes owed or refunds due shall be retained 
until final disposition of such litigation. 
(c) CONFORMING AMENDMENTS.—Section 7802 of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking subsections (a) and (b) and by 
redesignating subsections (c) and (d) as subsections 
(a) and (b), 
(2) by striking ‘‘Internal Revenue Service’’ each 
place it appears and inserting ‘‘Department of the 
Treasury’’, and 
(3) by striking ‘‘Commissioner’’ or ‘‘Commis-
sioner of Internal Revenue’’ each place they appear 
and inserting ‘‘Secretary’’. 
(d) EFFECTIVE DATE.—The amendments made by 
subsection (c) shall take effect on January 1, 2023. 
SEC. 302. ADMINISTRATION OF OTHER FEDERAL TAXES. 
(a) IN GENERAL.—Section 7801 of the Internal Rev-
enue Code of 1986 (relating to the authority of the De-
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262 
partment of the Treasury) is amended by adding at the 
end the following: 
‘‘(d) EXCISE TAX BUREAU.—There shall be in the 
Department of the Treasury an Excise Tax Bureau to ad-
minister those excise taxes not administered by the Bu-
reau of Alcohol, Tobacco and Firearms. 
‘‘(e) SALES TAX BUREAU.—There shall be in the De-
partment of the Treasury a Sales Tax Bureau to admin-
ister the national sales tax in those States where it is re-
quired pursuant to section 404, and to discharge other 
Federal duties and powers relating to the national sales 
tax (including those required by sections 402, 403, and 
405). The Office of Revenue Allocation shall be within the 
Sales Tax Bureau.’’. 
(b) 
ASSISTANT
GENERAL
COUNSELS.—Section 
7801(a)(2) of such Code is amended to read as follows: 
‘‘(2) ASSISTANT
GENERAL
COUNSELS.—The 
Secretary of the Treasury may appoint, without re-
gard to the provisions of the civil service laws, and 
fix the duties of not more than 5 assistant general 
counsels.’’. 
SEC. 303. SALES TAX INCLUSIVE SOCIAL SECURITY BENE-
FITS INDEXATION. 
Subparagraph (D) of section 215(i)(1) of the Social 
Security Act (42 U.S.C. 415(i)(1)) (relating to cost-of-liv-
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263 
ing increases in Social Security benefits) is amended to 
read as follows: 
‘‘(D)(i) the term ‘CPI increase percentage’, 
with respect to a base quarter or cost-of-living quar-
ter in any calendar year, means the percentage 
(rounded to the nearest one-tenth of 1 percent) by 
which the Consumer Price Index for that quarter (as 
prepared by the Department of Labor) exceeds such 
index for the most recent prior calendar quarter 
which was a base quarter under subparagraph 
(A)(ii) or, if later, the most recent cost-of-living 
computation quarter under subparagraph (B), 
‘‘(ii) if the Consumer Price Index (as so pre-
pared) does not include the national sales tax paid, 
then the term ‘CPI increase percentage’, with re-
spect to a base quarter or cost-of-living quarter in 
any calendar year, means the percentage (rounded 
to the nearest one-tenth of 1 percent) by which the 
product of— 
‘‘(I) the Consumer Price Index for that 
quarter (as so prepared), and 
‘‘(II) the national sales tax factor, 
exceeds such index for the most recent prior cal-
endar quarter which was a base quarter under sub-
paragraph (A)(ii) or, if later, the most recent cost 
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of living computation quarter under subparagraph 
(B), and 
‘‘(iii) the national sales tax factor is equal to 
one plus the quotient that is— 
‘‘(I) the sales tax rate imposed by section 
101 of the Internal Revenue Code of 2019, di-
vided by 
‘‘(II) the quantity that is one minus such 
sales tax rate.’’. 
TITLE 
IV—SUNSET 
OF 
SALES 
TAX IF SIXTEENTH AMEND-
MENT NOT REPEALED 
SEC. 401. ELIMINATION OF SALES TAX IF SIXTEENTH 
AMENDMENT NOT REPEALED. 
If the Sixteenth Amendment to the Constitution of 
the United States is not repealed before the end of the 
7-year period beginning on the date of the enactment of 
this Act, then all provisions of, and amendments made by, 
this Act shall not apply to any use or consumption in any 
year beginning after December 31 of the calendar year 
in which or with which such period ends, except that the 
Sales Tax Bureau of the Department of the Treasury shall 
not be terminated until 6 months after such December 31. 
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DIVISION C—CONSTITUTIONAL 
AMENDMENTS 
TITLE I—REPEAL OF 16TH 
AMENDMENT 
SEC. That the following article is proposed as an amendment to 
the Constitution of the United States, which shall 
be valid to all intents and purposes as part of the 
Constitution when ratified by the legislatures of 
three-fourths of the several States within seven 
years after the date of its submission for ratifica-
tion: 
‘‘ARTICLE— 
‘‘The sixteenth article of amendment to the Constitu-
tion of the United States is hereby repealed.’’. 
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