Bill Details
HJRES.14 - 119th Congress
Status
Latest action
2025-04-07 - Message on Senate action sent to the House.
Introduced Date
2025-01-09
Policy Area
Taxation
Committees
View committees (1)
Sponsors
Cosponsors
View cosponsors (2)
6
0
0
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This resolution proposes a constitutional amendment to repeal the current rule that allows the federal government to tax income. If the amendment were approved by Congress and then ratified by the states, Congress would no longer have the power to collect taxes on income, except during a declared war. The change would not happen right away; it would take effect two years after ratification, and the Treasury Secretary would have to send Congress a report on any needed follow-up changes.
- The proposal must be approved by two-thirds of both the House and the Senate before it can be sent to the states.
- It would need approval from three-fourths of the state legislatures within seven years to become part of the Constitution.
- If ratified, the ban on federal income taxes would begin two years later.
- Within 180 days after ratification, the Treasury Secretary must provide Congress with recommendations for any laws needed to carry out the change.
Official Summaries
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.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 14 Introduced in House (IH)]
<DOC>
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 9, 2025
Mr. Davidson 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.
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.''.
<all>