SECTION 1. The 16th Amendment is hereby rendered null and void. Henceforth, under all circumstances and without exception, no body or agency of the Federal Government shall define "income" for the purposes of taxation or from levying any sort of tax on said income.

SECTION 2. Congress shall have sole authority to define and levy taxes.

SECTION 3. No law containing any new tax or fee or increase any existing tax shall become law without receiving a three-fifths majority vote in the House of Representatives and the vote of at least one Senator from each state.