It’s a direct tax.
All direct taxes MUST BE apportioned (collected by the states).
The only exception to that rule is the income tax.
So the federal government has to either apportion it OR ADMIT IT’S JUST AN INCREASE IN THE INCOME TAX!
The fat ladies are being auditioned now...
100% true. And I am quite confident the brainiacs over at IRS will find a way to make it pass that muster without classifying it as an income tax. Now, if some states refuse to cooperate with the apportionment, that will make for interesting viewing, wouldn't you say?