3.0.0 4168 2023-01-15T04:48:36Z 2023-01-15T04:48:36Z House H HR 2004-04-02 108 hsru00 Rules Committee House Standing Referred to 2004-04-02T14:00:40Z hswm00 Ways and Means Committee House Standing Referred to 2004-04-02T14:00:35Z 2004-04-02 Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsru00 Rules Committee 2004-04-02 Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100-A 9 Library of Congress 2004-04-02 Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2004-04-02 Introduced in House IntroReferral Intro-H 9 Library of Congress 2004-04-02 Introduced in House IntroReferral 1000 9 Library of Congress T000058 Rep. Tauzin, W. J. (Billy) [R-LA-3] W. TAUZIN R LA J. 3 N B001149 Rep. Burton, Dan [R-IN-5] DAN BURTON R IN 5 2004-04-02 True D000595 Rep. DeMint, Jim [R-SC-4] Jim DeMint R SC 4 2004-04-02 True N000159 Rep. Norwood, Charles W. [R-GA-9] CHARLES NORWOOD R GA W. 9 2004-04-02 True Taxation Accounting Administrative fees Administrative procedure Administrative remedies Affiliated corporations Annuities Authorization Business records Capital gains tax Commerce Congress Congressional voting Copyright Cost of living adjustments Crime and Law Enforcement Debt Defined benefit pension plans Department of Health and Human Services Department of the Treasury Dividends Economics and Public Finance Education Elementary and secondary education Employee training Estate tax Evidence (Law) Excise tax Executive reorganization Exports Families Federal employees Federal-state relations Fees Finance and Financial Sector Financial services Financial statements Fines (Penalties) Foreign Trade and International Finance Gambling Garnishment Gift tax Government Operations and Politics Government attorneys Government corporations Government paperwork Government publicity Governmental investigations Grievance procedures Higher education Home ownership House rules and procedure Housing and Community Development Imports Income tax Injunctions Insurance Insurance premiums Intellectual property Interest Interest rates Intergovernmental fiscal relations Intergovernmental tax relations Internal Revenue Service (IRS) Interstate compacts Interstate relations Inventories Investments Judicial review Jurisdiction Labor and Employment Law Leases Legal fees Legislation Legislative amendments Legislative resolutions Loan defaults Local employees Motor vehicles Nonprofit organizations Old age, survivors and disability insurance Property tax Regulatory impact statements Rent Research and development Retail trade Sales tax Science, Technology, Communications Self-employed Senate rules and procedure Small business Social Welfare Social security numbers Social security taxes Sports and Recreation State employees Students Subpoena Tariff Tax administration Tax auditing Tax courts Tax credits Tax deductions Tax exemption Tax liens Tax penalties Tax preferences Tax rates Tax rebates Tax refunds Tax returns Tax-exempt organizations Taxpayers Telephone Trademarks Transportation and Public Works Vending machines Wages Withholding tax Taxation 00 2004-04-02 Introduced in House 2004-05-03T19:46:49Z Individual Tax Freedom Act of 2004 - Amends the Internal Revenue Code to repeal the income tax, estate and gift taxes, certain excise taxes, and certain tax administration provisions of the Internal Revenue Code of 1986 (effective in 2006).

Imposes a national sales tax (effective in 2006) equal to 15 percent of the gross payments for the use, consumption or enjoyment in the United States of any taxable property or service, whether produced or rendered within or without the United States. Allows certain exemptions from such tax, including exemptions for property or services purchased for a business purpose in an active trade or business or for export for use or consumption outside the United States. Sets forth provisions for the administration and collection of the tax and for credits and refunds.

Allows for: (1) installment payments of tax resulting from the purchase of a principal residence; (2) a sales tax rebate for certain low-income families; and (3) compensating payments to certain persons on fixed incomes.

Grants States the authority to administer and collect the sales tax and to remit tax proceeds to the Treasury.

Prohibits the funding of the Internal Revenue Service after FY 2007. Establishes in the Department of Treasury: (1) an Excise Tax Bureau to administer any excise taxes not repealed by this Act; and (2) a Sales Tax Bureau to administer the national sales tax established by this Act.

Directs the Social Security Administration to collect and administer employment and self-employment payroll taxes.

Requires a two-thirds vote of the Members of the House of Representatives or the Senate to consider any legislation that raises any Federal sales tax rate or results in a reduction in Federal revenues.]]>

Individual Tax Freedom Act of 2004 Display Title Individual Tax Freedom Act of 2004 Official Title as Introduced To promote freedom, fairness, and economic opportunity for families by repealing the income tax, abolishing the Internal Revenue Service, and enacting a national retail sales tax to be administered primarily by the States. Introduced in House IH Short Titles as Introduced Individual Tax Freedom Act of 2004 Introduced in House 2004-04-02T05:00:00Z 2004-04-02 Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.