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

H.J. Res. 92 proposes a constitutional amendment to repeal the Sixteenth Amendment, which currently allows Congress to levy federal income taxes. If ratified by three-fourths of state legislatures within seven years, this amendment would eliminate Congress's power to collect income taxes except during a declared war. The bill also requires the Treasury Secretary to submit a report within 180 days of ratification with recommendations for implementing tax law changes. This proposal would directly affect all individuals and businesses subject to federal income tax by fundamentally altering the government's primary revenue source.