Initiative Measure 2025-21 #5: End the Federal Income Tax
Be it enacted by the People of the State of Colorado, amend Article X, Section 17, in the Constitution of the state of Colorado and amends the Colorado Revised Statute, HB25-1063, if it becomes law in 2025 session year as follows:
The Federal Income Tax Rate
An Initiative to End the Federal Income Tax for Coloradans
Citizens’ Initiative: 2025
SUBJECT: Revenue
SUMMARY:
For income tax years commencing on and after January 1, 2026, this bill ends both the individual and the federal income tax rates for Coloradans. The initiative amends the Colorado Constitution and also repeals the State Income Tax Reduction Act, HB25-1063.
Section 17. Income Tax
(1) General Provisions:
This section takes effect December 31, 2025, or as stated. The People of this state shall not be directly taxed by the Federal government. The general assembly may levy income taxes, a flat tax, for the support of the state, or any political subdivision thereof, or for public schools, and may, in the administration of an income tax law, provide for special classified or limited taxation or the exemption of residential property and tangible and intangible personal property.
(2) Term Definitions:
(a) “Income tax” means a direct tax apportioned among the several States which may be included among the Union. Congress may apportion the States.
(b) “Union” means the United States.
(c) “Free persons” means legal citizens residing in Colorado for a year, including those bound to service for a term of years, and excluding native Americans living in reservations not taxed and 3/5th of all other persons.
(d) “3/5ths of all other persons” means the illegal population would be counted for determining direct taxation and representation in the House of Representatives.
(e) “Bound to services” means those conducting business in Colorado with an enterprise registered by the Secretary of State.
(f) “Indians” means native Americans living on reservations.
(g) “Illegals” are not legal citizens of Colorado nor the United States.
(h) “Legal citizens” means Americans natural born or naturalized citizens.
(i) “Citizens” means those subjects to the jurisdiction of Colorado and the United States.
(j) “Subject to the jurisdiction” exempts foreign diplomats, ambassadors, and foreign government officials.
(3) Invalidation of Amendment XVI:
(a) The People of Colorado do not give Congress the power to lay and collect taxes on income, from whatever source derived, without appropriation from the state of Colorado, and without regard to the census or enumeration.
(b) Article 1, Section 2, Clause 3, says Representatives and direct taxes shall be apportioned among the several States which may be included within the union, according to their respective numbers, which shall be determined by adding the whole number of free persons, including those bound to service for a term of years, and excluding INDIANS not taxed, and three-fifths of all other persons. The actual enumeration shall be made within three years after the first meeting of the Congress of the United States, and within every subsequent term of ten years, in such a manner as they shall by law direct. The number of Representatives shall not exceed one for every 30,000, but each State shall have at least one Representative.
(5) Original Intent:
The purpose of this bill is to end the federal income tax for Coloradans. Congress ratified the 16th Amendment in 1913 in a Constitutional Convention, which allowed them to levy a direct tax on individual income and created the Internal Revenue Service (IRS) to collect those taxes directly on Exports and Imports. This permanently expanded the federal government.
(6) The Framework:
The interwoven framework that was implemented was for Congress to ascertain and call for any sums of money necessary, in their judgment, to the service of the United States; and their requisitions, if conformable to the rule of apportionment, are in every constitutional sense obligatory upon the States.
(7) Federalist No. 31: Hamilton to the People of New York:
(a) The framers of the Constitution intended to leave the general government in tutelage to the State governments. They allowed the U.S. Government to collect taxes externally, such as commercial imposts or duties on imported articles, but not directly on the people.
(b) The State government has the right to command the means of supplying their wants. Allowing the federal government infinite power of taxation could deprive the State of the means for providing for their own necessities.
(c) Congress in 1913 added Amendment 16, which is a usurpation of the federal government and contradicts the framers’ intent.
(e) As per the Federalist Papers, the strength of the republic lies with the people, and the State governments possess the most influence over them. The framers left it to the people to preserve the constitutional equilibrium between the general and the State governments.
(8) Federalist Paper No. 32: Hamilton to the People of New York:
(a) The States would retain the authority to tax their people directly. Amendment 16 contradicts this authority and must be invalidated.
(b) Amendment 16 implies an entire consolidation of the States into one complete national sovereignty, contrary to the framers’ intent.
(d) The U.S. Constitution establishes a division of legislative authority between the federal government and the states. Powers not delegated to the federal government or prohibited to the states are reserved to the states.
(9) Conclusion:
The purpose of this bill is to end the income tax for Coloradans. The General Assembly shall levy income taxes, not the federal government. The power to tax is usually not subject to federal preemption. For all other