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 <pre>[Congressional Record Volume 171, Number 1 (Friday, January 3, 2025)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]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]</pre> 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 <p><strong>FairTax Act of 2025</strong></p><p>This bill replaces federal income, payroll, estate, and gift taxes with a federal sales tax beginning in 2027 and eliminates the Internal Revenue Service.</p><p>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&nbsp;</p><ul><li>general revenue rate (14.91%);</li><li>old-age, survivors and disability insurance rate; and</li><li>hospital insurance rate.&nbsp;</li></ul><p>The bill includes exemptions for property or services purchased for business, investment, and certain state government functions.</p><p>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.&nbsp;</p><p>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.)</p><p>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.&nbsp;</p><p>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.</p>

Display Title 45 2025-02-05T01:08:18Z Short Title(s) as Introduced 101 2025-02-05T01:08:15Z Introduced in House IH Official Title as Introduced 6 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 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.