The 16th amendment to the US constitution allows the federal government to create a tax on income. Representative Jim Bridenstine (Rep. Oklahoma) has filed a bill to repeal this amendment. If passed, this bill would effectively eliminate the US’s Internal Revenue Service, and Americans would no longer be subject to income tax.
Advocating that income tax was inherently unfair and the tax code was too complicated, Bridenstine quotes, “The 4th Amendment to the US Constitution guarantees ‘The right of people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures.’ The 16th Amendment effectively negates the 4th Amendment. The 16th Amendment should be repealed and the IRS should be eliminated.”
According to his plan, the US government would not be without revenue. “Viable alternative plans for raising revenue fairly to support constitutionally enumerated functions of the federal government have been proposed,” Bridenstine said in a news release. He also noted, “As long as the 16th Amendment is in place and lobbyists dominate Washington, these alternatives will never be considered.”
So, will the IRS be abolished? To pass, the bill needs a two-thirds majority vote in the U.S. House and Senate as well as adoption by three-fourths of the states. The repeal effort currently has two cosponsors and support from groups such as Americans for Limited Government and the Tea Party Patriots.
What exactly is the 16th Amendment? For those of us who did not major in political science, here is what it says: “The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.” The constitution already restricts “capitation” taxes (a tax per person) as well as direct tax (a tax imposed by reason of ownership). Adopted in 1913, the 16th Amendment followed a U.S. Supreme Court case ruling that a proposed federal income tax violated the constitutional restrictions on direct taxes.
So what do you think? Should the 16th amendment be abolished? We’d love to hear your feedback!
Original article can be found at CPA Practice Advisor: http://www.cpapracticeadvisor.com/news/11237670/congressman-files-bill-to-repeal-federal-income-tax?utm_source=CPA+Small+Business+Advisor&utm_medium=email&utm_campaign=CCSN131113002
