3.0.0
25
2025-09-11T13:32:33Z
2025-09-11T13:32:33Z
House
H
HR
2025-01-03
119
https://www.congress.gov/bill/119th-congress/house-bill/25
[Congressional Record Volume 171, Number 1 (Friday, January 3, 2025)][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:Article I, Section 8 of the ConstitutionThe single subject of this legislation is:To promote freedom, fairness, and economic opportunity byrepealing the income tax and other taxes, abolishing theInternal Revenue Service, and enacting a national sales taxto be administered primarily by the States.[Page H36]
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2025-01-03T16:09:30Z
- 2025-01-03
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-01-03
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-01-03
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
2025-01-03
True
- C001051
Rep. Carter, John R. [R-TX-31]
John
Carter
R
TX
R.
31
2025-01-03
True
- P000605
Rep. Perry, Scott [R-PA-10]
Scott
Perry
R
PA
10
2025-01-03
True
- B001316
Rep. Burlison, Eric [R-MO-7]
Eric
Burlison
R
MO
7
2025-01-03
True
- R000609
Rep. Rutherford, John H. [R-FL-5]
John
Rutherford
R
FL
H.
5
2025-01-03
True
- D000626
Rep. Davidson, Warren [R-OH-8]
Warren
Davidson
R
OH
8
2025-01-03
True
- B001302
Rep. Biggs, Andy [R-AZ-5]
Andy
Biggs
R
AZ
5
2025-01-03
True
- S001220
Rep. Strong, Dale W. [R-AL-5]
Dale
Strong
R
AL
W.
5
2025-01-03
True
- M001218
Rep. McCormick, Richard [R-GA-7]
Richard
McCormick
R
GA
6
2025-01-03
True
- L000583
Rep. Loudermilk, Barry [R-GA-11]
Barry
Loudermilk
R
GA
11
2025-01-06
False
- H001052
Rep. Harris, Andy [R-MD-1]
Andy
Harris
R
MD
1
2025-01-07
False
- H001102
Rep. Harris, Mark [R-NC-8]
Mark
Harris
R
NC
8
2025-02-04
False
- C001129
Rep. Collins, Mike [R-GA-10]
Mike
Collins
R
GA
10
2025-02-14
False
- M001212
Rep. Moore, Barry [R-AL-1]
Barry
Moore
R
AL
1
2025-03-31
False
Taxation
- Administrative law and regulatory procedures
2025-02-25T16:20:13Z
- Constitution and constitutional amendments
2025-02-25T16:20:13Z
- Department of the Treasury
2025-02-25T16:20:13Z
- Employment taxes
2025-02-25T16:20:14Z
- Executive agency funding and structure
2025-02-25T16:20:14Z
- Foreign and international corporations
2025-02-25T16:20:14Z
- Fraud offenses and financial crimes
2025-02-25T16:20:14Z
- Gambling
2025-02-25T16:20:14Z
- Games and hobbies
2025-02-25T16:20:14Z
- General taxation matters
2025-02-25T16:20:14Z
- Government information and archives
2025-02-25T16:20:14Z
- Government trust funds
2025-02-25T16:20:14Z
- Income tax credits
2025-02-25T16:20:14Z
- Income tax deductions
2025-02-25T16:20:13Z
- Income tax rates
2025-02-25T16:20:13Z
- Interest, dividends, interest rates
2025-02-25T16:20:14Z
- Intergovernmental relations
2025-02-25T16:20:14Z
- Internal Revenue Service (IRS)
2025-02-25T16:20:14Z
- Medicare
2025-02-25T16:20:13Z
- Poverty and welfare assistance
2025-02-25T16:20:13Z
- Sales and excise taxes
2025-02-25T16:20:14Z
- Small business
2025-02-25T16:20:13Z
- Social security and elderly assistance
2025-02-25T16:20:13Z
- State and local government operations
2025-02-25T16:20:14Z
- State and local taxation
2025-02-25T16:20:14Z
- Tax administration and collection, taxpayers
2025-02-25T16:20:14Z
- Tax reform and tax simplification
2025-02-25T16:20:14Z
- Taxation of foreign income
2025-02-25T16:20:14Z
- Transfer and inheritance taxes
2025-02-25T16:20:13Z
Taxation
2025-02-05T14:51:57Z
00
2025-01-03
Introduced in House
2025-09-11T13:31:56Z
FairTax Act of 2025
This bill replaces federal income, payroll, estate, and gift taxes with a federal sales tax beginning in 2027 and eliminates the Internal Revenue Service.
The bill establishes a 23% tax-inclusive (30% tax-exclusive) federal sales tax rate on taxable property and services to be administered primarily by each state. The federal sales tax rate is adjusted annually beginning in 2028 so that it is the sum of the
- general revenue rate (14.91%);
- old-age, survivors and disability insurance rate; and
- hospital insurance rate.
The bill includes exemptions for property or services purchased for business, investment, and certain state government functions.
Registered, qualified families may receive a monthly sales tax rebate in the amount of the monthly federal poverty level (or twice such amount for married individuals) multiplied by the federal sales tax rate. Each family member must have a Social Security number and be a lawful resident of the United States.
Federal sales tax revenues are allocated to general revenue, the Social Security trust funds, and the Medicare trust funds. (Special allocation rules apply for 2027.)
The bill eliminates appropriations for the Internal Revenue Service after FY2029 and establishes an Excise Tax Bureau and a Sales Tax Bureau within the Department of the Treasury.
Finally, the bill terminates the federal sales tax if the Sixteenth Amendment to the Constitution (authorizing a federal income tax) is not repealed within seven years from the date the bill is enacted.

FairTax Act of 2025
- Display Title
45

FairTax Act of 2025
2025-02-05T01:08:18Z
- Short Title(s) as Introduced
101

FairTax Act of 2025
2025-02-05T01:08:15Z
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.
2025-02-05T01:03:19Z
Introduced in House
IH
- Introduced in House
2025-01-03T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr25ih/xml/BILLS-119hr25ih.xml
2025-01-03
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
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