January 9, 2025
Mr. Davidson submitted the following joint resolution; which was referred to the Committee on the Judiciary
Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.
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:
—
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The sixteenth article of amendment to the Constitution of the United States is hereby repealed, and the Congress shall have no power to lay and collect taxes on incomes, from whatever source derived, except in time of war declared by the Congress.
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.