HJRES 14 Passed a chamber

Proposes a constitutional amendment that repeals the Sixteenth Amendment and bars Congress from taxing incomes except during a war it has declared.

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

Next stop House: awaiting action

Timeline each lane is a chamber; dates pull from congress.gov actions

House

Introduced 09-JAN-2025

Referred 09-JAN-2025

Senate

Passed 07-APR-2025

Key points

Repeals the Sixteenth Amendment, which lets Congress collect taxes on incomes from any source.
Bars Congress from taxing incomes except in time of war declared by Congress.
Takes effect two years after ratification, and requires ratification by three-fourths of the states within seven years of submission.
Requires the Secretary of the Treasury to submit recommendations to Congress within 180 days of ratification on any legislation needed to carry it out.

AI-generated from the Introduced in House text of 09-JAN-2025 · verify · report an error

Official CRS summary

Current. The Congressional Research Service's summary covers the bill's latest wording (Introduced in House, 09-JAN-2025).

CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov

Committee referrals (1)

Policy area

Taxation

Sponsor Warren Davidson (R-OH) Cosponsors · 2

■ 2 R

2 Republicans

congress.gov page Introduced in House (09-JAN-2025)