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

HJRES 47 proposes a constitutional amendment to repeal the 16th Amendment, which established Congress's authority to levy federal income taxes. If ratified, this amendment would eliminate the federal government's power to tax income from any source (except during a formally declared war by Congress) within two years of ratification. The bill directly affects the federal tax system by removing the constitutional basis for income taxation, fundamentally changing how the government would fund itself. It requires the Secretary of the Treasury to submit implementation recommendations to Congress within 180 days of ratification. This is a procedural constitutional amendment proposal, not a direct tax law change.