the fair tax proposal repeals the income tax amendment. It would require a constitutional amendment to re-institute an income tax. Fat chance of that ever happening again.
Unfortunately the Fair Tax Act cannot repeal the income tax amendment, it can only set up the conditions where repeal can be seriously considered to be a viable action. With the repeal the federal income tax statutes, and a viable tax system taking the place of income taxes, the way is open for the Article V, amendment procedures to go forward in the form of an independant proposal to the states by 2/3 of both Houses of Congress as is required under the Constitution.
With income tax the primary means of collection federal revenues over the last 100yrs, the mere dependance upon the income tax infrastructure has been one of the dominant obstacles in the way of an amendment to prohibit the use of taxation on incomes.
That's why I said the fair tax proposal repeals the amendment.