Bill · H.J.Res. 14· House(119-HJRES-14)
Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.
- Introduced
- 1/9/2025
- Last activity
- 4/7/2025 — Message on Senate action sent to the House.
- Sponsored by
- Warren Davidson
- Cosponsors
- - 2 - 0
- Introduced
What this bill would do
This joint resolution proposes an amendment to the Constitution of the United States to repeal the sixteenth article of amendment. Under this proposal, Congress would lose the power to lay and collect taxes on incomes from any source, unless a war is declared by Congress. The change would take effect two years after the article is ratified. Additionally, the Secretary of the Treasury must submit a report to Congress within 180 days of ratification. This report should include recommendations for legislation necessary to implement the new article.
Yes· 3 of 11
Would middle-income households be better off under this?+10
The repeal of the income tax would eliminate the tax burden on middle-class wages.
Would high-income households be better off under this?+10
The bill eliminates the primary mechanism for taxing high-income earners.
Would business owners be better off under this?+10
The repeal of the income tax would eliminate the tax burden on business profits.
The opposite· 3 of 14
Does this strengthen Social Security?-10
The loss of income tax revenue threatens the long-term funding and stability of Social Security.
Does this give the federal government more power?-10
The bill specifically strips the federal government of its primary power to tax income.
Does this reduce what is spent on the military?-10
The removal of income tax revenue would likely necessitate a drastic reduction in military funding.
Who it would affect, and how
Potential Positive Impacts for People
- Elimination of Income Tax: According to Section 1, the sixteenth article of amendment would be repealed, which would take away the power of Congress to lay and collect taxes on incomes from whatever source derived, except in time of war.
Potential Negative Impacts for People
- Loss of Income Tax Revenue: As stated in Section 1, the repeal would prevent Congress from collecting taxes on incomes from any source, except during a war declared by Congress.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Billionaires+10Good For Business Owners+10Good For High Income Households+10Good For High Net Worth Individuals+10Good For Middle Class Households+10Good For Low Income Households-5Good For Seniors-5Good For Union Workers-5
- Social Issues And Justice
- Improves Social Security-10Improves Poverty Reduction-5
- Governance And Ideology
- Increases Federal Power-10
- National Security And Foreign Policy
- Reduces Military Spending-10
- Education And Technology
- Increases Public School Funding-8
- Economy And Finance
- Improves Small Business Support+10Reduces Capital Gains Tax+10Reduces Estate Tax+10Reduces Middle Class Taxes+10Reduces Small Business Taxes+10Improves Economic Growth+5Improves Fiscal Responsibility-10Increases Corporate Taxes-10Increases Wealthy Taxes-10Reduces Government Spending-10Reduces National Debt-10
- Environment Energy And Infrastructure
- Improves Public Transit-5
- 6/25/2026
- 1 Cosponsor added.
- 4/7/2025
- Message on Senate action sent to the House.
- 1/28/2025
- 1 Cosponsor added.
- 1/9/2025
- Referred to the House Committee on the Judiciary.
- Introduced in House
Thomas MassieRepublican · Kentucky
Barry MooreRepublican · Alabama