28th Amendment to the Constitution (Proposed)

28th Amendment to the Constitution of the United States (Proposed)

Simple Proposal (This is the one I would champion)

No federal or state law shall require any person, natural or otherwise, to withhold any portion of another’s wages, salaries, tips, or any other form of income or gain in order to pay any tax levied on the other’s income or gain.

Complex Proposal (For the insane lunatic who demands complexity)

Section 1. Congress shall not have power to lay and collect taxes by Levy upon the income or property of any person without regard to apportionment and without having first submitted a Requisition of the apportioned share to the Executive of the state to make collection.

Section 2. Congress shall have power to lay and collect taxes directly upon the people residing within a state, without regard to apportionment or enumeration of the people in that state if the following occurs: 1) that state shall fail to pay its apportioned share within one year of a Requisition, or 2) there exists a state of Declared War, actual Rebellion against the United States, or Insurrection.

Section 3. Direct Taxes shall include but not be limited to, taxes levied on the wealth, property, or income of any person. In addition, taxes imposed by Direct Levy shall mean any tax expected to be paid directly to the federal government by a person through tax return or any notice. Direct Taxes shall not include taxes, duties, imposts, or excises levied upon articles or services voluntarily consumed by a person.

Section 4. In any bill for raising revenue or the levying of any tax whatsoever, the House of Representatives shall include in the language of such bill, the purpose of the bill, the objects intended to be taxed by the bill, and the particular provision of the Constitution relied upon as authority for such bill. If any such bill shall fail to state the particular provision of the Constitution, or if the purpose of any such bill is not in pursuance of a power enumerated under Article I, section 8, the bill shall not be enforceable if passed as a law.

Section 5. Any law that is in existence at the time this Amendment shall have been adopted and that violates a provision of this Amendment shall be deemed void ab initio within six months of passage of this Amendment.

Section 6. Except for cases or controversies arising under Section 2 of this Amendment, upon verified complaint having in support, not less than 5,000 persons being subject to the jurisdiction of the United States of America, and alleging that a law violates the provisions of this Amendment, such complaint shall be heard by jury deciding both law and fact, any rule of evidence or of the trial court to the contrary notwithstanding. For purposes of this section, the complaint may be filed in state or federal court.