The main purpose of this legislative proposal is to amend the U.S. Constitution by repealing the sixteenth amendment, which allows the federal government to impose income taxes. The objective is to eliminate the federal government's authority to collect income taxes, except during times of war declared by Congress. Key provisions of this proposal include the outright repeal of the sixteenth amendment, which means that Congress would no longer have the power to levy taxes on income from any source. The proposal specifies that this change would only allow income taxes in times of war.