3.0.0
25
2024-07-24T15:24:14Z
2024-07-24T15:24:14Z
House
H
HR
2023-01-09
118
[Congressional Record Volume 169, Number 7 (Monday, January 9, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CARTER of Georgia:H.R. 25.Congress has the power to enact this legislation pursuantto the following:Clause 1, Section 8 of Article 1: ``The Congress shall havePower To lay and collect Taxes, Duties, Imposts and Excises,to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States.''[Page H108]
- hswm00
Ways and Means Committee
House
Standing
  - Referred to
2023-01-09T22:15:15Z
- 2023-01-09
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-01-09
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2023-01-09
Introduced in House
IntroReferral
1000
9
Library of Congress
- C001103
Rep. Carter, Earl L. "Buddy" [R-GA-1]
Earl
Carter
R
GA
L. "Buddy"
1
N
- C001116
Rep. Clyde, Andrew S. [R-GA-9]
Andrew
Clyde
R
GA
S.
9
2023-01-09
True
- D000615
Rep. Duncan, Jeff [R-SC-3]
Jeff
Duncan
R
SC
3
2023-01-09
True
- C001039
Rep. Cammack, Kat [R-FL-3]
Kat
Cammack
R
FL
3
2023-01-09
True
- P000605
Rep. Perry, Scott [R-PA-10]
Scott
Perry
R
PA
10
2023-01-09
True
- G000595
Rep. Good, Bob [R-VA-5]
Bob
Good
R
VA
5
2023-01-09
True
- M001184
Rep. Massie, Thomas [R-KY-4]
Thomas
Massie
R
KY
4
2023-01-09
True
- N000190
Rep. Norman, Ralph [R-SC-5]
Ralph
Norman
R
SC
5
2023-01-09
True
- P000599
Rep. Posey, Bill [R-FL-8]
Bill
Posey
R
FL
8
2023-01-09
True
- P000609
Rep. Palmer, Gary J. [R-AL-6]
Gary
Palmer
R
AL
J.
6
2023-01-09
True
- B001299
Rep. Banks, Jim [R-IN-3]
Jim
Banks
R
IN
3
2023-01-09
True
- L000583
Rep. Loudermilk, Barry [R-GA-11]
Barry
Loudermilk
R
GA
11
2023-01-09
True
- C001051
Rep. Carter, John R. [R-TX-31]
John
Carter
R
TX
R.
31
2023-01-11
False
- B001257
Rep. Bilirakis, Gus M. [R-FL-12]
Gus
Bilirakis
R
FL
M.
12
2023-01-11
False
- G000578
Rep. Gaetz, Matt [R-FL-1]
Matt
Gaetz
R
FL
1
2023-01-11
False
- G000596
Rep. Greene, Marjorie Taylor [R-GA-14]
Marjorie
Greene
R
GA
Taylor
14
2023-01-11
False
- R000609
Rep. Rutherford, John H. [R-FL-5]
John
Rutherford
R
FL
H.
5
2023-01-11
False
- D000626
Rep. Davidson, Warren [R-OH-8]
Warren
Davidson
R
OH
8
2023-01-11
False
- S001214
Rep. Steube, W. Gregory [R-FL-17]
W.
Steube
R
FL
Gregory
17
2023-01-11
False
2023-05-31
- D000032
Rep. Donalds, Byron [R-FL-19]
Byron
Donalds
R
FL
19
2023-01-11
False
- M001213
Rep. Moore, Blake D. [R-UT-1]
Blake
Moore
R
UT
D.
1
2023-01-11
False
2023-01-24
- C001129
Rep. Collins, Mike [R-GA-10]
Mike
Collins
R
GA
10
2023-01-13
False
- M001212
Rep. Moore, Barry [R-AL-2]
Barry
Moore
R
AL
2
2023-01-13
False
- B001316
Rep. Burlison, Eric [R-MO-7]
Eric
Burlison
R
MO
7
2023-01-13
False
- W000798
Rep. Walberg, Tim [R-MI-5]
Tim
Walberg
R
MI
5
2023-01-24
False
- F000450
Rep. Foxx, Virginia [R-NC-5]
Virginia
Foxx
R
NC
5
2023-01-27
False
- B001302
Rep. Biggs, Andy [R-AZ-5]
Andy
Biggs
R
AZ
5
2023-02-06
False
- S001220
Rep. Strong, Dale W. [R-AL-5]
Dale
Strong
R
AL
W.
5
2023-03-27
False
- S001222
Rep. Santos, George [R-NY-3]
George
Santos
R
NY
3
2023-04-17
False
Taxation
- Administrative law and regulatory procedures
2023-01-26T15:45:19Z
- Constitution and constitutional amendments
2023-01-26T15:45:19Z
- Department of the Treasury
2023-01-26T15:45:19Z
- Employment taxes
2023-01-26T15:45:19Z
- Executive agency funding and structure
2023-01-26T15:45:19Z
- Foreign and international corporations
2023-01-26T15:45:19Z
- Fraud offenses and financial crimes
2023-01-26T15:45:19Z
- Gambling
2023-01-26T15:45:19Z
- Games and hobbies
2023-01-26T15:45:19Z
- General taxation matters
2023-01-26T15:45:19Z
- Government information and archives
2023-01-26T15:45:19Z
- Government trust funds
2023-01-26T15:45:19Z
- Income tax credits
2023-01-26T15:45:19Z
- Income tax deductions
2023-01-26T15:45:20Z
- Income tax rates
2023-01-26T15:45:20Z
- Interest, dividends, interest rates
2023-01-26T15:45:20Z
- Intergovernmental relations
2023-01-26T15:45:20Z
- Internal Revenue Service (IRS)
2023-01-26T15:45:20Z
- Medicare
2023-01-26T15:45:19Z
- Poverty and welfare assistance
2023-01-26T15:45:19Z
- Sales and excise taxes
2023-01-26T15:45:19Z
- Small business
2023-01-26T15:45:19Z
- Social security and elderly assistance
2023-01-26T15:45:19Z
- State and local government operations
2023-01-26T15:45:19Z
- State and local taxation
2023-01-26T15:45:19Z
- Tax administration and collection, taxpayers
2023-01-26T15:45:19Z
- Tax reform and tax simplification
2023-01-26T15:45:19Z
- Taxation of foreign income
2023-01-26T15:45:19Z
- Transfer and inheritance taxes
2023-01-26T15:45:19Z
Taxation
2023-01-13T15:15:25Z
00
2023-01-09
Introduced in House
2023-01-13T19:20:45Z
FairTax Act of 2023
This bill 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 2025, 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 FY2027.
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 2023
- Display Title
45

FairTax Act of 2023
2024-07-24T15:24:14Z
- Short Title(s) as Introduced
101

FairTax Act of 2023
2024-05-24T13:43:15Z
Introduced in House
IH
- Official Title as Introduced
6

To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States.
2024-03-18T20:09:43Z
Introduced in House
IH
- Introduced in House
2023-01-09T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr25ih/xml/BILLS-118hr25ih.xml
2023-01-09
Referred to the House Committee on Ways and Means.
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.