Really, what you need is a CONSTITUTIONAL AMENDMENT that rescinds the 16th and creates something new.
Remember, any percentage levy (an income tax is such) is the dead hand of the past reaching out to throttle the future.
it can not just be a repeal, it must include a constitutional prohibition against an income tax or anything that functions as an incometax. (ie calling a rose by any other name...)
mere repeal invites a law reinstating WITH a sales tax.
The graduate income tax and removal of apportionment were tied at the hip in history, that’s historical fact.
Because a pre-1913 direct tax with apportionment would lead to taxing the rich in one state far more than in other states, problems were created that had been unforseen. What happened in history is the wealthy class would change residency leaving states in more of a mess. To think of not allowing people to change residency would in effect turn the Constitution on its head.
The solution was to tax the rich uniformly in all states but then it became a problem of uniformity again because what is rich? In 1913 an annual income of $20,000 was considered very rich. Less than 2% of the population had such incomes. So was it right to tax those making $20,000 or more but those making $19,999 or less not at all? So they needed a graduated income tax so that “everyone would pay their fair share”. But they needed the 16th amendment to make such a scheme constitutional.
In the years following ratification of the 16th, the wealthy class reacted by changing the nature of their money from income to non-income or non-taxable. So began the long history of corruption that we see today like a metastacized cancer.
The wealthy class will always have a means to escape confiscatory taxation of their incomes. But they cannot escape a consumption tax if they live in the USA. They might purchase a $200,000 Mercedes in Germany or a million dollar yacht in the South Pacific but they must pay the import tax in the USA if they expect to use these large ticket items in the USA.
Income taxation will always gravitate to the middle and upper middle classes. And that is what has happened throughout history.
The solution to get everyone to pay their fair share is to go with the FairTax.