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Bill Summary · HCR 68

Legislative bill overview

HCR 68 is a concurrent resolution expressing the Texas Legislature's support for repealing the 16th Amendment to the U.S. Constitution, which authorized the federal income tax in 1913. The resolution does not itself repeal the amendment but calls on Congress to initiate the constitutional amendment process to do so.

Why is this important

The 16th Amendment is the constitutional foundation for all federal income taxation, generating roughly 50% of federal revenue. Repealing it would fundamentally restructure federal financing and require Congress to replace income tax with alternative revenue sources (such as tariffs, sales taxes, or wealth taxes), or accept significantly reduced federal spending and services.

Potential points of contention

  • Revenue mechanism: Repealing income tax without identifying replacement revenue sources could cripple federal government operations, including defense, Social Security, Medicare, and infrastructure funding
  • Distributional impact: Income tax is progressive (higher earners pay higher rates); alternative taxes may be regressive, shifting burden to middle and lower-income households
  • Constitutional threshold: Repealing an amendment requires approval from 2/3 of both chambers of Congress and 3/4 of state legislatures—an extraordinarily high bar that has never been met for repealing a substantive amendment
  • Practical feasibility: The resolution is non-binding and carries no legal effect beyond expressing legislative sentiment

Compiled from official sources — confirm details with the bill’s official record.

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