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

# Summary of HJRES 14: Repeal of the Sixteenth Amendment **What the Bill Would Do** This proposed constitutional amendment would eliminate the Sixteenth Amendment, which was ratified in 1913 and allows Congress to collect federal income taxes. If passed by Congress and ratified by the states, it would remove the government's constitutional authority to levy income taxes on individuals and corporations. This would represent a fundamental change to how the federal government funds itself, as income taxes currently provide the majority of federal revenue. **Who It Affects and Key Provisions** The bill would directly affect all American taxpayers by potentially eliminating federal income tax obligations. It would also significantly impact the federal government's ability to fund programs like Social Security, Medicare, defense, and infrastructure.

Since repealing a constitutional amendment requires approval from two-thirds of both the House and Senate, followed by ratification by three-fourths of state legislatures, this represents an extremely high bar to passage. The bill does not specify how the federal government would replace the lost revenue from income taxes. **Current Status** HJRES 14 is currently in committee in the 119th Congress (2025-2026) and has not advanced. Similar repeal proposals have been introduced multiple times in recent decades without gaining significant traction.