Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

HJRES 61 proposes repealing the 16th Amendment to the U.S. Constitution, which would eliminate Congress's constitutional authority to collect federal income taxes on all income sources (except during a formally declared war). This bill would directly affect all individuals and businesses currently subject to federal income tax, removing the legal basis for the tax system. If ratified by 3/4 of states within seven years, it would require the Treasury Secretary to submit implementation recommendations within 180 days of ratification. The proposal does not change current tax law but seeks to remove the constitutional foundation for federal income taxation.