Bill > HJRes14

This joint resolution proposes a constitutional amendment to repeal the 16th Amendment, which currently allows the federal government to collect income taxes. If ratified by three-fourths of state legislatures within seven years, the amendment would eliminate Congress's power to collect income taxes, with an exception during congressionally declared wars. The proposed amendment includes a two-year delay before taking effect, during which the Secretary of the Treasury would be required to submit a report to Congress recommending any necessary implementing legislation. The 16th Amendment, originally ratified in 1913, gave the federal government the ability to levy income taxes directly on individuals, overturning previous legal restrictions. By repealing this amendment, the resolution seeks to fundamentally change the federal government's tax collection powers, potentially significantly reducing federal revenue and transforming the nation's tax system.

Justice

https://www.congress.gov/bill/119th-congress/house-joint-resolution/14/all-info