Article I, Section 8 of the Constitution gives Congress the power to “lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States.”

The Sixteenth Amendment grants Congress the power to collect income taxes.

To change this structure requires an Amendment to the Constitution, and here is a draft proposal:


Section 1.

The sixteenth article of amendment to the Constitution of the United States is hereby repealed.

Section 2.

No Capitation or other direct or indirect Tax shall be laid or collected by Congress except Imposts or Duties on Imports or Exports. This provision shall not be so construed as to prohibit Congress from establishing fees for services or goods provided by the United States.

Section 3.

All Appropriations made by Law and all Debts of the United States shall be paid by the several States in proportion to the Census at such time and in such manner as Congress may by Law provide.

Congress shall have power to enforce this article by appropriate legislation.

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