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HJRES 45 106th Congress House Taxation Business income tax Commerce Congress Congressional reporting requirements Constitutional amendments Income tax Law Legislation Personal income tax

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

Introduced: April 14, 1999 See on congress.gov
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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
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 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- Provides that three years after ratification of this amendment: (1) the 16th amendment to the U.S. Constitution is repealed; and (2) the Congress shall have no power to lay and collect taxes on incomes, except in time of war declared by the Congress.

What's happening now April 21, 1999

Referred to the Subcommittee on the Constitution.

 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/)
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