US Congress House Bill 25 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 34-0)
Status: Introduced on January 3 2019 - 25% progression, died in committee
Action: 2019-01-03 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2021, with adjustments to the rate in subsequent years. There are exemptions from the tax for used and intangible property; for property or services purchased for business, export, or investment purposes; and for state government functions. Under the bill, family members who are lawful U.S. residents receive a monthly sales tax rebate (Family Consumption Allowance) based upon criteria related to family size and poverty guidelines. The states have the responsibility for administering, collecting, and remitting the sales tax to the Treasury. Tax revenues are to be allocated among (1) the general revenue, (2) the old-age and survivors insurance trust fund, (3) the disability insurance trust fund, (4) the hospital insurance trust fund, and (5) the federal supplementary medical insurance trust fund. No funding is authorized for the operations of the Internal Revenue Service after FY2023. Finally, the bill terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this bill.

FairTax Act of 2019

Rep. Rob Woodall [R-GA]	Rep. Jim Banks [R-IN]	Rep. Gus Bilirakis [R-FL]	Rep. Rob Bishop [R-UT]
Rep. Mo Brooks [R-AL]	Rep. John Carter [R-TX]	Rep. Steve Chabot [R-OH]	Rep. Michael Conaway [R-TX]
Rep. Scott DesJarlais [R-TN]	Rep. Jeff Duncan [R-SC]	Rep. Virginia Foxx [R-NC]	Rep. Matt Gaetz [R-FL]
Rep. Tom Graves [R-GA]	Rep. Jody Hice [R-GA]	Rep. Steve King [R-IA]	Rep. Barry Loudermilk [R-GA]
Rep. Frank Lucas [R-OK]	Rep. Thomas Massie [R-KY]	Sen. Markwayne Mullin [R-OK]	Rep. Bill Posey [R-FL]
Rep. David Roe [R-TN]	Rep. Robert Wittman [R-VA]	Rep. Ted Yoho [R-FL]	Rep. Don Young [R-AK]
Rep. Doug Collins [R-GA]	Rep. Tim Walberg [R-MI]	Rep. Warren Davidson [R-OH]	Rep. Earl Carter [R-GA]
Rep. John Ratcliffe [R-TX]	Rep. Tom Emmer [R-MN]	Rep. Gary Palmer [R-AL]	Rep. Michael Waltz [R-FL]
Rep. John Rutherford [R-FL]	Rep. Bill Flores [R-TX]

Date	Chamber	Action
2019-01-03	House	Referred to the House Committee on Ways and Means.
2019-01-03	House	Introduced in House

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/house-bill/25/all-info
Text	https://www.congress.gov/116/bills/hr25/BILLS-116hr25ih.pdf