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

Bill Number

H.J.Res. 14

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-04-07: Message on Senate action sent to the House.

Last Updated

2026-06-26T08:07:01Z

AI-Generated Summary

Purpose

This joint resolution (H.J. Res. 14) proposes a constitutional amendment to repeal the 16th Amendment, which currently allows the federal government to impose income taxes. The goal is to eliminate the federal income tax system during peacetime, restricting such taxes to periods of declared war only.

Key Provisions

• Repeal of the 16th Amendment: The amendment would remove the constitutional authority for Congress to levy and collect taxes on incomes from any source, without needing to apportion them among the states based on population.
• Limited Taxation Power: Congress could still impose income taxes, but only during a war formally declared by Congress.
• Effective Date: The repeal would begin 2 years after ratification by three-fourths of the states (within a 7-year window from submission).
• Implementation Report: Within 180 days of ratification, the Secretary of the Treasury must submit recommendations to Congress on any necessary laws to put the amendment into effect.

Significant Changes to Existing Law

• Elimination of Peacetime Income Tax: The 16th Amendment (ratified in 1913) enables the current federal income tax system, which funds a large portion of government operations. Repealing it would end this authority outside of wartime, fundamentally altering federal revenue collection.
• Shift in Taxing Authority: Direct income taxes would be prohibited in peacetime, potentially reviving pre-16th Amendment requirements for apportioning direct taxes (though the proposal focuses on repeal without explicitly reinstating old rules).
• Delayed Transition: The 2-year grace period allows time for adjustments, unlike immediate changes in prior amendments.

Potential Impacts

• On Government Agencies: The federal government, including the IRS and Treasury Department, would face a severe revenue shortfall (income taxes make up about half of federal receipts), requiring new funding sources like tariffs, sales taxes, or borrowing. This could lead to budget cuts, program reductions, or economic instability.
• On Citizens: Most Americans would no longer pay federal income taxes in peacetime, potentially increasing take-home pay and disposable income, but could result in higher alternative taxes (e.g., on consumption) or reduced public services like Social Security, healthcare, and defense.
• On International Relations: Reduced federal revenue might constrain U.S. foreign aid, military spending, and debt management, affecting global economic stability, alliances, and the dollar's role as a reserve currency. It could also influence trade policies if tariffs increase to replace lost revenue.

Main Stakeholders Affected

• U.S. Citizens and Taxpayers: Primary beneficiaries or losers depending on income level and reliance on government services; low- and middle-income earners might gain from tax relief, while those using federal programs could face cuts.
• Federal Government and Agencies: Congress, IRS, Treasury, and executive branch entities would need to overhaul budgeting and enforcement.
• State Governments: Could see shifts in federal funding, prompting states to adjust their own tax systems or compete for resources.
• Businesses and Corporations: Relief from corporate income taxes but potential exposure to new levies; multinational companies might benefit from U.S. fiscal changes.
• Military and Defense Sector: Wartime tax provision could stabilize funding during conflicts but create uncertainty in peacetime defense budgets.

Notable Legal, Constitutional, or Political Implications

• Constitutional Process: As a proposed amendment, it requires a two-thirds vote in both houses of Congress for submission, followed by ratification by 38 state legislatures— a high bar that has succeeded only 27 times in U.S. history. Failure could spark legal challenges on procedural grounds.
• Legal Ramifications: Would invalidate current income tax laws post-effective date, necessitating new legislation (as noted in the Treasury report provision). Courts might face disputes over transitional taxes or the definition of "declared war" (e.g., distinguishing formal declarations from other military actions like those in Iraq or Afghanistan).
• Political Implications: Highly divisive, as it challenges a century-old revenue system tied to progressive policies; supporters may view it as a return to limited government, while opponents could see it as fiscally reckless, potentially exacerbating inequality or national debt (currently over $35 trillion). It reflects ongoing debates on taxation, federal power, and economic philosophy without altering other amendments like the 14th (apportionment) directly.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Davidson, Warren [R-OH-8]

Cosponsors (2)

Rep. Moore, Barry [R-AL-1], Rep. Massie, Thomas [R-KY-4]

Recent Actions

• 2025-04-07: Message on Senate action sent to the House.
• 2025-01-09: Referred to the House Committee on the Judiciary.
• 2025-01-09: Introduced in House
• 2025-01-09: Introduced in House

Bill Versions

• Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment. — issued 2025-01-09 — PDF (2 pages)