Income Tax Abolition Amendment

SECTION 1. Three years after the ratification of this article of amendment, the sixteenth article of amendment to the Constitution of the United States is repealed, and the Congress shall have no power to lay and collect taxes on incomes, except in time of war declared by the Congress.

SECTION 2. Not later than 180 days after the ratification of the article of amendment proposed by this joint resolution, the Secretary of the Treasury shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate recommendations for any legislation that may be necessary to implement that article.