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

H.J.Res. 47 is a joint resolution that proposes a constitutional amendment to eliminate the Sixteenth Amendment, which currently authorizes the federal government to impose an income tax. The resolution outlines the standard amendment process: it must be approved by two‑thirds of both the House and Senate and then ratified by the legislatures of three‑quarters of the states within seven years. If successful, the amendment would remove the federal income‑tax power from the Constitution.