Summary of HJRES 14: Proposed Amendment to Repeal the Sixteenth Amendment

Bill Overview

Bill Number: HJRES 14

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

Status: Message on Senate action sent to the House

Introduced: January 09, 2025

Classification: Resolution

Purpose and Intent

HJRES 14 seeks to amend the United States Constitution by repealing the Sixteenth Amendment, which grants Congress the authority to levy and collect income taxes. The primary intent of this resolution is to eliminate federal income taxation, thereby altering the federal government's revenue structure.

Key Provisions

The resolution proposes the following changes to the Constitution:

1. Repeal of the Sixteenth Amendment:
   • The Sixteenth Amendment, which allows Congress to impose taxes on income from any source, would be repealed.
   • Following the repeal, Congress would only have the power to levy income taxes during times of war that are officially declared by Congress.

Impact of the Bill

Who Would Be Affected?

• Individuals and Businesses: The repeal of the income tax would significantly impact taxpayers, potentially increasing disposable income for individuals and altering financial obligations for businesses.
• Federal Revenue: The federal government would need to find alternative revenue sources to replace income tax revenue, which could lead to changes in other forms of taxation or government funding.
• State Governments: States that rely on federal funding may be affected by changes in federal revenue, which could impact state budgets and programs.

Potential Consequences

• Economic Implications: The removal of income tax could stimulate consumer spending but may also lead to budgetary challenges for the federal government.
• Political Debate: The resolution is likely to spark significant political discussion regarding taxation, government funding, and the role of federal income tax in the economy.

Legislative Timeline

• January 09, 2025: HJRES 14 was introduced in the House and referred to the House Committee on the Judiciary.
• April 07, 2025: A message regarding Senate action was sent to the House, indicating further legislative movement on the resolution.

Sponsors

• Primary Sponsor: Warren Davidson
• Cosponsor: Barry Moore

This resolution represents a significant shift in the federal tax structure and reflects ongoing debates about taxation and government funding in the United States. The proposed amendment would require ratification by three-fourths of the state legislatures within seven years of its submission to become part of the Constitution.