; table of contents. Sec. 2. Congressional findings. Title I—Repeal of the Income Tax, Payroll Taxes, and Estate and Gift Taxes Sec. 101. Income taxes repealed. Sec. 102. Payroll taxes repealed. Sec. 103. Estate and gift taxes repealed. Sec. 104. Conforming amendments; effective date. Title II—Sales Tax Enacted Sec. 201. Sales tax. Sec. 202. Conforming and technical amendments. Title III—Other Matters Sec. 301. Phase-out of administration of repealed Federal taxes. Sec. 302. Administration of other Federal taxes. Sec. 303. Sales tax inclusive Social Security benefits indexation. Title IV—Sunset of Sales Tax if Sixteenth Amendment not Repealed Sec. 401. Elimination of sales tax if Sixteenth Amendment not repealed. Division C—Constitutional Amendments Title I—Repeal of 16th Amendment Sec. I Repeal of 16th Amendment. Title II—Apportionment of Representatives Sec. II Apportionment of Representatives. A ______ I Birthright Citizenship 101. Short title This title may be cited as the Birthright Citizenship Act of 2020 . 102. Citizenship at birth for certain persons born in the United States (a) In general Section 301 of the Immigration and Nationality Act ( 8 U.S.C. 1401 ) is amended— (1) by inserting (a) In general.— before The following ; (2) by redesignating subsections (a) through (h) as paragraphs (1) through (8), respectively; and (3) by adding at the end the following: (b) Definition Acknowledging the right of birthright citizenship established by section 1 of the 14th amendment to the Constitution, a person born in the United States shall be considered ‘subject to the jurisdiction’ of the United States for purposes of subsection (a)(1) if the person is born in the United States of parents, one of whom is— (1) a citizen or national of the United States; (2) an alien lawfully admitted for permanent residence in the United States whose residence is in the United States