The ClampIt Amendment

Constitutional Limit on the Amount and Method of Internal Taxation
The power for any government entity to tax any person in the United States or its territories is hereby rescinded except as provided for by this amendment.

Henceforth, only one tax may be levied in the United States or its territories and that shall be limited to a fixed percentage of the value of goods or services sold therein. For the purposes of this amendment, a tax is any amount of value levied on an person or legal entity under the color of law that funds any government activity. The tax percentage by default shall be five percent and may vary, by product/service only, from zero to ten percent and shall be exacted from proceeds due the seller.

The revenues thus derived shall be directly distributed to five equal funds, in the name of the buyer and seller, as described below:


 * 1) The Federal fund shall finance all activity of the federal government;
 * 2) The Individual fund shall finance all entitlements, including social security and health care;
 * 3) The State fund shall finance all activity of the state governments;
 * 4) The Charity fund shall be distributed as predeclared by the buyer and seller to any recipient other than themselves; and
 * 5) The Local fund shall finance all activity of the local governments as each state shall declare.

Assigned National Distribution Fund
Congress shall require that any other funds collected from any citizen, person or entity, by any government jurisdiction such as fines, penalties, or fees, or windfalls, not enumerated herein as covered by the ex post facto provision of this Constitution, but otherwise permitted by law shall be assigned national distribution and distributed as a supplement to each and every citizen's Charity fund.

Nationally Uniform Tax Rates
Congress alone shall have the authority to establish separate tax categories by product/service only, provided that said categories do not discriminate by market, nor by territory, nor by price, nor shall they favor or penalize any person, entity, government, business or organization.

Only One Tax Per Sale
Congress shall assure that for any sale transaction, one and only one tax product/service category shall apply and it shall have one and only one tax rate as defined herein.

Tax Due Only When Value Received
Congress shall assure that no payment shall be required of any tax from a seller until value is received, nor may any value be transferred on any sale without payment of tax.

Super Majority Anti-creep Provision
For any product/service tax category that differs from five percent, the difference shall require two percent additional plurality of the members of both houses of Congress to initially approve and thereafter annually to sustain the tax rate; else, any difference shall decay by one percent per year until it is again five percent.

Sunshine Provision
Congress shall require that all government jurisdictions shall periodically publish revenue collected by fund category and the revenue for each tax product category.

No Tax on Ownership
Henceforth, Congress shall not permit any fee, tax or recurring charge to apply to property acquired after this amendment is placed in effect.

No Citizen Obligation of Record Keeping
Congress shall make no law that requires any citizen to provide any periodic accounting of tax paid for tax purposes, nor require any citizen to furnish such records for any other government purpose except to prove ownership as may be required by a court of law, other than that enumerated in the Transfer Agent section of this amendment.

Ex Post Facto Conversion to Retire Public Debt
Congress may, by statute, provide conditions that any citizen may convert any property still subject to recurring tax after enactment of this amendment, provided that the revenues derived from such conversion otherwise obey the provisions of this amendment and further provided that all government revenue so derived from such conversion are first applied to retire public debt.

Transfer Agents
Congress may establish by statute individuals or companies as Transfer Agents and the regulation and audit thereof for the purpose of collecting and distributing revenues and issuing periodic payments to and on behalf of each citizen that they serve.

Individual Entitlement Fund
The Individual Entitlement Fund shall accrue to the benefit of each individual citizen. Payments from this fund shall provide for social security, health care and for other individual entitlements as proscribed by Congress and for no other purpose.

Charity Fund
The Charity fund shall be immediately paid as predeclared by the fund owner to charities of their choosing, which may be any individual or entity other than themselves. Congress shall provide a default Charity distribution list that shall be used by Transfer Agents in the event no charity is designated by the owner. Congress shall pass no law that encumbers any Charity fund.

International Extension and Parity
Congress shall have the authority to extend this tax method by reciprocal agreement with foreign nations by treaty. No such treaty may modify this amendment. In the absence of such treaty, foreign goods shall be assessed tax on port of entry at the same rate and product/service category as any like domestic product/service; any reciprocal funds normally due either a foreign buyer or foreign seller shall be assigned national distribution through each citizen's Charity fund.

Repeals Sixteenth Amendment
The sixteenth amendment establishing the federal income tax is hereby repealed.

This amendment supersedes any other provision of the Constitution for which it conflicts, with the exception of the ex post facto provision made herein.

Congress shall have authority to implement this amendment by statute.