ARTICLE [ ]
Section 1. The sixteenth article of amendment to the Constitution of the United States is hereby repealed.
Section 2. The Congress shall have no power to lay and collect taxes on incomes.
Section 3. The Congress shall have no power to lay and collect taxes on the possession or transfer of any property or interest in property, whether real, personal, commercial, intellectual, or financial, except as provided in Section 4.
Section 4. The Congress shall have no power to lay and collect taxes at any stage of the extraction, production, manufacture, and distribution of a commodity, good, or service, except at the time of final retail sale. Any such tax at the retail sales point shall be uniform throughout the United States and shall not exempt any sale because of the item, seller, purchaser, or location. Any commodity or good that has been sold at the retail sales point shall not be taxed upon its resale. For the purpose of this article, the retail sales point is the final point of sale to the end consumer.
Section 5. This article shall not affect the power of the Congress to lay and collect duties and imposts on goods imported into the United States.
Section 6. Any taxes imposed by the Congress prior to the ratification of this article by three-fourths of the several States, which would not be permitted under this article, shall terminate at the end of the thirty-first day of December in the year that follows the year in which this article becomes part of the Constitution, unless terminated earlier by the Congress.
Section 7. Once this article becomes part of the Constitution, the Congress shall not increase the taxes that will terminate the following year pursuant to section 6.
Section 8. All claims of the United States for taxes due under the laws terminated pursuant to section 6 shall expire not later than six years after such termination.
SECTION 1: Repeals the 16th Amendment to the U.S. Constitution, which allowed the Federal Income Tax in 1913.
SECTION 2: In case the courts would try to invent something else in the Constitution to allow an income tax, this section plainly says NO INCOME TAX. This includes the personal income tax, corporate income tax, Social Security tax, Medicare and Medicaid taxes. Any tax based on the income of a person or a corporation is abolished.
SECTION 3: There can be no federal "wealth" or property tax. There can be no death or "estate" tax.
SECTION 4: There can be no hidden European-style Value Added Tax (VAT) or excise tax (such as the current gasoline tax). A national retail sales tax that is uniform and has no exemptions (no picking of winners and losers) would be allowed. A direct tax on the States in proportion to the Census would be allowed per U.S. Constitution, Article I, Section 9, Clause 4.
SECTION 5: Congress will still be able to impose duties and tariffs on goods imported into the United States.
SECTION 6: Congress will have one full January through December calendar year to replace the taxes eliminated by this amendment. This amendment can be passed before Congress enacts tax reform and it could force them to get the job done.
SECTION 7: Once the amendment is ratified, Congress cannot hike the income and other abolished taxes in the short period where they continue in force.
SECTION 8: The U.S. Government would have a maximum of six years to pursue tax debts stemming from the abolished taxes.