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

Bill: 118-hjres-47
Sponsor: full_name: Rep. Davidson, Warren [R-OH-8]
Introduced: 2023-03-30
Policy area: Taxation
Subjects: Constitution and constitutional amendments

Tax administration and collection, taxpayers

Tax reform and tax simplification
Latest action: action_date: 2023-03-30
text: Referred to the House Committee on the Judiciary.

Summaries:
action_date: 2023-03-30
action_desc: Introduced in House
text: <p>This joint resolution proposes a constitutional amendment repealing the Sixteenth Amendment to the Constitution (authorizing taxation of income).</p>

tv_txt: IA 118th CONGRESS 1st Session H. J. RES. 47 IN THE HOUSE OF REPRESENTATIVES March 30, 2023 Mr. Davidson (for himself, Mrs. Miller of Illinois , Mr. Norman , Mr. Jackson of Texas , and Mr. Perry ) submitted the following joint resolution; which was referred to the Committee on the Judiciary JOINT RESOLUTION Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

1. 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 ratification: — Effective 2 years after the ratification of this article of amendment, the sixteenth article of amendment to the Constitution of the United States is repealed, and the Congress shall have no power to lay and collect taxes on incomes, from whatever source derived, except in time of war declared by the Congress. . 2. Not later than 180 days after the ratification of the article of amendment in section 1, the Secretary of the Treasury shall submit a report to Congress containing recommendations for any legislation that may be necessary to implement such article.