H.J.Res. 14 — Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

This section proposes a constitutional amendment that would repeal the Sixteenth Amendment and prohibit Congress from taxing incomes from any source except during a war declared by Congress. It would take effect 2 years after ratification, and the Secretary of the Treasury would be required to submit to Congress, not later than 180 days after ratification, a report with recommendations for any legislation needed to implement the amendment.