The Liberty Amendment is a proposed amendment to the United States Constitution which has been introduced several times over the past forty years. The proposal would repeal the Sixteenth Amendment (which authorized Congress to levy an income tax without apportionment among the states) and would preclude Congress from levying taxes on persons, incomes, estates, and/or gifts. It would also preclude the Federal Government from engaging in any business, professional, commercial, financial, or industrial enterprise except se specified in the Constitution. .