# Plain Language Summary: Federal Income Tax Amendment

This bill proposes to eliminate the federal income tax by repealing the 16th Amendment to the Constitution. The 16th Amendment, passed in 1913, is what gives Congress the power to collect income taxes from individuals and businesses. If this proposal were approved, the federal government would no longer be allowed to tax people's wages, salaries, investment income, or business profits—with one major exception: Congress could still collect income taxes during times of war that have been formally declared by Congress.

To actually become law, this constitutional amendment would need to pass both the House and Senate with a two-thirds majority in each chamber, then be ratified by three-fourths of all state legislatures (38 out of 50 states). This is an extremely high bar—constitutional amendments are intentionally difficult to pass. If somehow approved, the change wouldn't take effect immediately; there would be a two-year waiting period after ratification before income taxes would actually stop being collected.

The practical impact of this would be massive. The federal income tax currently generates roughly half of all federal government revenue—hundreds of billions of dollars annually. Without it, the government would lose a primary funding source for Social Security, Medicare, military spending, infrastructure, education, and virtually every other federal program. The bill requires the Treasury Secretary to propose alternative ways to fund the government, but it doesn't specify what those alternatives would be. This could mean significant changes to how government services are funded, potentially through other taxes, reduced spending, or some combination of both.

It's important to note that this proposal faces enormous practical and political obstacles. No constitutional amendment has been passed in over 50 years, and eliminating the primary source of federal funding would require completely restructuring how government operates. This bill is currently in the House Judiciary Committee and would need substantial support to move forward.

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

Davidson, Warren

<p>This joint resolution proposes a constitutional amendment repealing the Sixteenth Amendment to the Constitution. The Sixteenth Amendment to the Constitution, ratified in 1913, specifies that Congress may collect federal income taxes.</p>