; (2) it is desirable to harmonize Federal and State collection and enforcement efforts to the maximum extent possible; (3) it is sound tax administration policy to foster administration and collection of the Federal sales tax at the State level in return for a reasonable administration fee to the States; and (4) businesses that must collect and remit taxes should receive reasonable compensation for the cost of doing so. (f) Findings Relating to Repeal of Present Federal Tax System Congress further finds that the 16th Amendment to the United States Constitution should be repealed. I Repeal of the Income Tax, Payroll Taxes, and Estate and Gift Taxes 101. Income taxes repealed Subtitle A of the Internal Revenue Code of 1986 (relating to income taxes and self-employment taxes) is repealed. 102. Payroll taxes repealed (a) In General Subtitle C of the Internal Revenue Code of 1986 (relating to payroll taxes and withholding of income taxes) is repealed. (b) Funding of Social Security For funding of the Social Security Trust Funds from general revenue, see section 201 of the Social Security Act ( 42 U.S.C. 401 ). 103. Estate and gift taxes repealed Subtitle B of the Internal Revenue Code of 1986 (relating to estate and gift taxes) is repealed. 104. Conforming amendments; effective date (a) Conforming Amendments The Internal Revenue Code of 1986 is amended— (1) by striking subtitle H (relating to financing of Presidential election campaigns); and (2) by redesignating— (A) subtitle D (relating to miscellaneous excise taxes) as subtitle B; (B) subtitle E (relating to alcohol, tobacco, and certain other excise taxes) as subtitle C; (C) subtitle F (relating to procedure and administration) as subtitle D; (D) subtitle G (relating to the Joint Committee on Taxation) as subtitle E; (E) subtitle I (relating to the Trust Fund Code) as subtitle F; (F) subtitle J (relating to coal industry health benefits) as subtitle G