Dear feinswinesuksass,
"Is the Fair Tax plan contingent upon the repeal of the 16th amendment?"
No. The current legislation urges Congress to pass separately a Constitutional amendment to repeal the 16th amendment. Which would then have to be ratified by 3/4 of the states, which would be 38 of 50.
So, the enacting legislation doesn't even include the Congressional passing of such an amendment, no less ratification by the states.
At any time, Congress could reinstate an income tax.
I expect it would come when the deficit gets higher again, and folks say, "We have a crisis, it will be temporary. And we won't charge a lot, and only on the very rich."
And we'll begin all over again. Except, we'll have this NSRT albatross around our neck, too.
sitetest
Is the Fair Tax plan contingent upon the repeal of the 16th amendment?
Is the Flat Tax or anyother income tax proposal contingent upon ratification of an amendment to make excise & general sales taxes unconstitutional, so we don't ever have both an income and sales tax in place at the same time?