This joint resolution proposes a constitutional amendment aimed at fundamentally altering the federal government's taxing authority. Its primary objective is to repeal the Sixteenth Amendment , which currently grants Congress the power to levy income taxes. If ratified, the amendment would explicitly prohibit Congress from collecting taxes on incomes, regardless of their source, with the sole exception being during a time of war declared by Congress . The proposed amendment includes a delayed effective date, stating that its provisions would take effect two years after ratification by the necessary number of states, and also mandates that the Secretary of the Treasury submit a report within 180 days of ratification, outlining recommendations for any necessary implementing legislation.