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Bill

Bill

HCR 39

Urges the states to compel Congress to propose an amendment to repeal the Sixteenth Amendment of the United States Constitution and return taxation authority to the states

2026 Regular Session Introduced by Don Mayhew

Urges Congress to propose a constitutional amendment repealing the Sixteenth Amendment, shifting federal tax authority back to the states.

Referred: Emerging Issues(H)
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WeVote Research Nonpartisan
Bill Summary · HCR 39

Overview

HCR 39 (Missouri, 2026) is a concurrent resolution that urges the federal government to seek a constitutional amendment to repeal the Sixteenth Amendment and restore federal taxation authority to the states. The measure functions as a political statement and request to Congress, rather than immediate law or policy change at the state level.

Purpose and intent

  • The primary aim is to advocate for a constitutional change: repealing the Sixteenth Amendment, which authorizes Congress to levy an income tax without apportioning it among the states or basing it on Census population.
  • By urging Congress to propose an amendment, the resolution seeks to shift or decentralize tax collection power back to the states.
  • The resolution expresses a view about fiscal federalism and states’ rights, aligning with groups or policymakers who favor reassigning or rebalancing taxation authority.

Key provisions and changes

  • Formal request to Congress: The bill urges (and, in effect, directs attention to) Congress to propose a constitutional amendment repealing the Sixteenth Amendment.
  • Constitutional focus: It centers on tax policy and constitutional structure, specifically the method and source of federal revenue.
  • Status of effect: As a concurrent resolution, it does not itself alter law or constitutional text; rather, it represents the Missouri General Assembly’s position and calls for action at the federal level.

Who/what would be affected

  • Federal-government framework: The potential impact hinges on Congress proposing and states ratifying an amendment, which would change how taxation is authorized and collected nationally.
  • States’ fiscal authority: If enacted, states would gain increased autonomy over taxation policy, shifting away from a federal income tax mechanism to alternative state-based taxation or other constitutional provisions.
  • Missouri and other states: The resolution signals Missouri’s stance and could influence policy dialogue among policymakers, advocates, and stakeholders concerned with tax reform and federalism.

Procedural and timeline aspects

  • Introduction and reading: The bill was introduced and read for the first time on February 4, 2026.
  • Second reading: The bill progressed to a second reading on February 5, 2026.
  • Referral: On May 15, 2026, the bill was referred to the Emerging Issues (H) committee.
  • Sponsorship: Co-sponsored by Don Mayhew.
  • Nature of action: As a non-binding concurrent resolution, its effect is to express the state legislature’s position and urge federal action; it does not create enforceable Missouri law or alter the U.S. Constitution by itself.

Notes

  • The bill reflects a political and constitutional reform proposal rather than a programmatic policy with immediate implementation.
  • Any change to the Sixteenth Amendment would require a formal amendment process at the federal level and ratification by the states.

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

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