Skip to main content
HJRES 45 106th Congress House

Proposing an amendment to the Constitution of the United States to abolish the Federal income tax.

Introduced: April 14, 1999 See on congress.gov
Taxation Business income taxCommerceCongressCongressional reporting requirements
More subjectsShow fewer subjects
Constitutional amendmentsIncome taxLawLegislationPersonal income tax
Sign in to write a letter Sign in to watch
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 21, 1999
Referred to the Subcommittee on the Constitution.
Apr 14, 1999
Referred to the House Committee on the Judiciary.
Apr 14, 1999
Sponsor introductory remarks on measure. (CR H1976, E643)
Apr 14, 1999
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 21, 1999

Referred to the Subcommittee on the Constitution.

 Plain-English summary Congressional Research Service

Constitutional Amendment - Provides that three years after ratification of this amendment: (1) the 16th amendment to the U.S. Constitution is repealed; and (2) the Congress shall have no power to lay and collect taxes on incomes, except in time of war declared by the Congress.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · Apr 14, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.J. Res. 45: Proposing an amendment to the Constitution of the United States to abolish the Federal income tax.. 106th Congress. Open America. https://openamerica.io/bill/106-HJRES-45/
MLA
"H.J. Res. 45: Proposing an amendment to the Constitution of the United States to abolish the Federal income tax.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HJRES-45/.
Bluebook (legal)
H.J. Res. 45, 106th Cong. (2026), https://openamerica.io/bill/106-HJRES-45/.
Markdown link
[H.J. Res. 45: Proposing an amendment to the Constitution of the United States to abolish the Federal income tax.](https://openamerica.io/bill/106-HJRES-45/)
Report a problem