To repeal the 16th amendment to the U.S. Constitution

West Virginia's HCR 75 is a state resolution urging Congress to call a constitutional convention under Article V of the U.S. Constitution, specifically to propose repealing the 16th Amendment. This amendment authorizes Congress to levy federal income taxes, so the resolution targets the legal foundation of the federal income tax system. The resolution does not repeal the 16th Amendment itself but requests Congress to convene a limited convention for that purpose, aggregating West Virginia's application with similar efforts from other states to reach the required two-thirds state support. It also proposes potential legal action if Congress fails to act, though the resolution itself has no binding effect and must be referred to Congress for consideration.