“However, the 16th Amendment will be repealed......”
This will take 38 states to ratify will it not?
At least three fourths of state legislatures or conventions are needed. So that would be presently 38 states.
That is why the FairTax legislation does not include legislation to repeal the 16th Amendment because it takes longer to get ratification. The legislation to repeal the 16th Amendment is separate.
But the FairTax legislation does abolish the income tax among other taxes and abolishes the IRS. The FairTax sponsors will work in tandem to repeal the 16th but they will enact the FairTax first to give people the experience of having no IRS and no income tax. It is believed that this experience will hasten the repeal of the 16th. It will be a good fight that many are looking forward to.