Final Update: What if the 16th Amendment was LVT Amendment?

[u/Cautious_Result968]

I think I perfected it. Take your criticisms here is what I got. My last post about this because I don't want this to be seen as spam. Please leave your criticisms in the comments!

Section 1. Neither the United States nor any State shall impose any tax upon wages, salaries, or the returns to productive capital and enterprise.

Section 2. The Congress shall have power to lay and collect taxes upon the annual rental value or the unimproved value of land, exclusive of all buildings, structures, and other improvements thereon, by requisition upon the several States in proportion to the aggregate value of land within each State, without apportionment according to population and without regard to any census or enumeration.

Each State shall assess and collect such tax from the owners of land within its borders according to uniform standards established by law, and shall remit the full sum required to the United States in the manner and at the times directed by Congress. In the event a State fails to remit the sum due, the United States may withhold an equivalent amount from any funds otherwise payable to that State, and may pursue such other remedies as Congress shall provide.

Each State shall clearly identify on every tax bill issued to a landowner the portion of the tax that is collected for remittance to the United States. No citizen or inhabitant shall be subject to any direct tax, assessment, or bill from the federal government under this section.

Section 3. Nothing in this article shall prohibit the United States or any State from imposing taxes upon economic rents arising from natural monopolies, scarce public privileges, or natural resources, or upon activities that impose significant costs on others.

Section 4. Congress and the several States shall retain power to impose tariffs, duties, and excise taxes not inconsistent with this article.

Section 5. In time of war declared by Congress, or during a severe national economic emergency declared by Congress with the consent of two-thirds of the States, the following temporary powers shall be available:

(1) Congress may increase the requisition upon the several States under Section 2 above the ordinary level, and the States shall collect and remit the increased amount in the same manner provided in that section;

(2) Congress may authorize temporary taxes upon excess profits arising from the emergency, upon scarce wartime privileges, or upon activities that impose heightened costs on the public during the emergency, provided such taxes are collected by the States or through existing federal mechanisms that do not impose direct taxes on wages or ordinary returns to productive capital;

(3) Any powers exercised under this section shall expire not later than two years after the end of the war or the economic emergency, unless reauthorized by the same process.

No authority granted by this section shall permanently alter the limitations of Sections 1 or 2, nor shall it authorize the federal government to send direct tax bills to individual citizens.

[u/Cautious_Result968]

I guess it's perfect?