[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 14 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. J. RES. 14
Proposing an amendment to the Constitution of the United States to
repeal the sixteenth article of amendment.
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IN THE HOUSE OF REPRESENTATIVES
January 9, 2025
Mr. Davidson submitted the following joint resolution; which was
referred to the Committee on the Judiciary
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JOINT RESOLUTION
Proposing an amendment to the Constitution of the United States to
repeal the sixteenth article of amendment.
Resolved by the Senate and House of Representatives of the United
States of America in Congress assembled (two-thirds of each House
concurring therein),
Section 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:
``Article--
``Section 1. The sixteenth article of amendment to the Constitution
of the United States is hereby repealed, and the Congress shall have no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.
``Section 2. Section 1 of this article shall take effect beginning
2 years after ratification of this article. Not later than 180 days
after such ratification, the Secretary of the Treasury shall submit a
report to the Congress containing recommendations for any legislation
that may be necessary to implement this article.''.
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