Sensible Tax Policy Amendment
Sensible Tax Policy Amendment (Draft)
Section 1. The Sixteenth Amendment is repealed.
Section 2. Congress shall have the power to tax the creation or dispersion of pollutants and the depletion of nonrenewable resources.
Section 3. Congress shall have the power to tax decedents' estates, including the power to tax or prohibit attempts to avoid taxes on decedents' estates.
Section 4. Nothing in this Amendment shall limit or diminish the powers of taxation Article I grants to Congress.