HR 25 · 114th Congress 2015–2017, ended

FairTax Act of 2015

Introduced Jan 6, 2015 Originated House Sponsor Rob Woodall R-GA

Fact sheet Spreadsheet

Latest action · Jan 6, 2015 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedJan 6, 2015
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

FairTax Act of 2015

This bill is a tax reform proposal that 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 and corporate income tax, employment and self-employment taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2017, 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 allowed for the operations of the Internal Revenue Service after FY2019.

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terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this Act.

Cosponsors 75

Members who signed on, in the order they did. Signatures ran from Jan 6, 2015 to Sep 8, 2016; 56 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
R-FLAnder CrenshawOriginalJan 6, 2015
R-MDAndy HarrisOriginalJan 6, 2015
R-GABarry LoudermilkOriginalJan 6, 2015
R-TXBill FloresOriginalJan 6, 2015
R-FLBill PoseyOriginalJan 6, 2015
R-MOBilly LongOriginalJan 6, 2015
R-TXBlake FarentholdOriginalJan 6, 2015
R-VADave BratOriginalJan 6, 2015
R-TNDavid P. RoeOriginalJan 6, 2015
R-GADoug CollinsOriginalJan 6, 2015
R-GAEarl L. "Buddy" CarterOriginalJan 6, 2015
R-OKFrank D. LucasOriginalJan 6, 2015
R-FLGus M. BilirakisOriginalJan 6, 2015
R-SCJeff DuncanOriginalJan 6, 2015
R-FLJeff MillerOriginalJan 6, 2015
R-OKJim BridenstineOriginalJan 6, 2015
R-GAJody B. HiceOriginalJan 6, 2015
R-TXJohn Abney CulbersonOriginalJan 6, 2015
R-TNJohn J. Duncan, Jr.OriginalJan 6, 2015
R-MNJohn KlineOriginalJan 6, 2015
R-FLJohn L. MicaOriginalJan 6, 2015
R-TXK. Michael ConawayOriginalJan 6, 2015
R-TXKay GrangerOriginalJan 6, 2015
R-TXKenny MarchantOriginalJan 6, 2015
R-TXKevin BradyOriginalJan 6, 2015
R-KSKevin YoderOriginalJan 6, 2015
R-GALynn A. WestmorelandOriginalJan 6, 2015
R-KSLynn JenkinsOriginalJan 6, 2015
R-TXMac ThornberryOriginalJan 6, 2015
R-NCMark MeadowsOriginalJan 6, 2015
R-OKMarkwayne MullinOriginalJan 6, 2015
R-INMarlin A. StutzmanOriginalJan 6, 2015
R-AZMatt SalmonOriginalJan 6, 2015
R-TXMichael T. McCaulOriginalJan 6, 2015
R-KSMike PompeoOriginalJan 6, 2015
R-TXPete OlsonOriginalJan 6, 2015
R-TXRandy NeugebauerOriginalJan 6, 2015
R-FLRichard B. NugentOriginalJan 6, 2015
R-UTRob BishopOriginalJan 6, 2015
R-VARobert J. WittmanOriginalJan 6, 2015
R-FLRon DeSantisOriginalJan 6, 2015
R-MOSam GravesOriginalJan 6, 2015
R-TNScott DesJarlaisOriginalJan 6, 2015
R-OHSteve ChabotOriginalJan 6, 2015
R-IASteve KingOriginalJan 6, 2015
R-TXTed PoeOriginalJan 6, 2015
R-FLTed S. YohoOriginalJan 6, 2015
R-FLThomas J. RooneyOriginalJan 6, 2015
R-KYThomas MassieOriginalJan 6, 2015
R-KSTim HuelskampOriginalJan 6, 2015
R-MITim WalbergOriginalJan 6, 2015
R-GATom GravesOriginalJan 6, 2015
R-CATom McClintockOriginalJan 6, 2015
R-GATom PriceOriginalJan 6, 2015
R-AZTrent FranksOriginalJan 6, 2015
R-NCVirginia FoxxOriginalJan 6, 2015
R-CADarrell IssaJan 7, 2015
R-AKDon YoungJan 12, 2015
R-TXJohn R. CarterJan 12, 2015
R-SCMark SanfordJan 12, 2015
R-ALMo BrooksJan 12, 2015
R-VAE. Scott RigellJan 20, 2015
R-OKSteve RussellJan 28, 2015
R-FLDennis A. RossFeb 4, 2015
R-TXJeb HensarlingFeb 11, 2015
R-ALGary J. PalmerFeb 27, 2015
R-TXJohn RatcliffeMar 18, 2015
R-NMStevan PearceApr 21, 2015
R-MOJason SmithApr 29, 2015
R-NJScott GarrettJun 10, 2015
R-TNMarsha BlackburnSep 9, 2015
R-MNTom EmmerSep 15, 2015
R-NVCresent HardyNov 30, 2015
R-MICandice S. MillerSep 8, 2016
R-MIDan BenishekSep 8, 2016

Withdrew 1 Reid J. Ribble R-WI Jan 13, 2015

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Jan 6, 2015

Actions 2

Everything that happened, newest first.

  1. Jan 6, 2015Introduced in House
  2. Jan 6, 2015Referred to the House Committee on Ways and Means.

In the Congressional Record 4

Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.

WhereIn the RecordMembersDate
HouseDebate and remarks H5205–H5211Earl L. "Buddy" Carter R-GA, Jody B. Hice R-GA, K. Michael Conaway R-TX, Mo Brooks R-AL, Rob Woodall R-GA, Steve King R-IA, Tom Price R-GASep 8, 2016
HouseDebate and remarks H3514Rob Woodall R-GAJun 8, 2016
HouseDebate and remarks H2380–H2382Rob Woodall R-GAMay 13, 2016
HouseDebate and remarks H7646Rob Woodall R-GANov 4, 2015

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Clause 1, Section 8 of Article 1 of the United States Constitution which reads: ``The Congress shall have Power to lay and collect Taxes, Duties, Imposts, and Excises, to pay the Debts, and provide for the common Defense and General Welfare of the United States; but all Duties and Imposts and Excises shall be uniform throughout the United States.''

The sponsor’s statement, as printed in the Congressional Record, vol. 161, no. 1, January 6, 2015, page H44.

Printed hearings 2

Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.

NumberHearingCommitteeHeld
—MEMBER PROPOSALS FOR IMPROVEMENTS TO THE U.S. TAX SYSTEM338 pagesWays and Means CommitteeMay 12, 2016
—FUNDAMENTAL TAX REFORM PROPOSALS417 pagesWays and Means CommitteeMar 22, 2016

CRS reports 1

Congressional Research Service work that CRS links to this bill or the law it became, newest first.

Cite it 1

Products on other subjects that cite it, usually among other measures.

ProductTitleKindPublished
R44771An Overview of Recent Tax Reform Proposals ArchivedReportFeb 28, 2017

Related bills 2

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
HR 25FairTax Act of 2017Reintroduced BillJan 3, 2017
S 155Fair Tax Act of 2015Related billJan 13, 2015

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
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.
Short Titles as Introduced
FairTax Act of 2015

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jan 6, 2015Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.