1/3/2013--Introduced.Fair Tax Act of 2013 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue... Read More


This bill was introduced on Jan 3, 2013, in a previous session of Congress, but was not passed.


Date Introduced
Jan 3, 2013


Bill Text


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,


(a) Short Title.--This Act may be cited as the ``Fair Tax Act of 2013''. (b) Table of Contents.--The table of contents for this Act is as follows:

Sec. 1. Short title; table of contents. Sec. 2. Congressional findings. TITLE I--REPEAL OF THE INCOME TAX, PAYROLL TAXES, AND ESTATE AND GIFT TAXES

Sec. 101. Income taxes repealed. Sec. 102. Payroll taxes repealed. Sec. 103. Estate and gift taxes repealed. Sec. 104. Conforming amendments; effective date. TITLE II--SALES TAX ENACTED

Sec. 201. Sales tax. Sec. 202. Conforming and technical amendments. TITLE III--OTHER MATTERS

Sec. 301. Phase-out of administration of repealed Federal taxes. Sec. 302. Administration of other Federal taxes. Sec. 303. Sales tax inclusive Social Security benefits indexation. TITLE IV--SUNSET OF SALES TAX IF SIXTEENTH AMENDMENT NOT REPEALED

Sec. 401. Elimination of sales tax if Sixteenth Amendment not repealed.


(a) Findings Relating to Federal Income Tax.--Congress finds the Federal income tax-- (1) retards economic growth and has reduced the standard of living of the American public; (2) impedes the international competitiveness of United States industry; (3) reduces savings and investment in the United States by taxing income multiple times; (4) slows the capital...

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Sentiment Map



2769 Supporting
155 Opposing
95% 5%

State: CA

200 Supporting
13 Opposing
94% 6%

District: 1st

9 Supporting
0 Opposing
100% 0%

Popularity Trend

Organizations Supporting

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FairTax for All is dedicated to saving the American dream for future generations by eliminating the IRS Income Tax and replacing it with a federal national embedded tax system that is simple, transparent, and fair for all Americans.  FairTax for All is part is a national American movement designed to increase the US standard of living, create high paying jobs, improve our educational system, protect social security and medicare, and ensure that the American ideals of independence, personal responsibility, and self-reliance are maintained.

Fair Tax for All
2 years ago

Every American needs to have an understanding of the FairTax and what it could do for this country. If you are sick of the tax-code games, the ever-growing loss of jobs for Americans, the draining of investment monies into offshore accounts and the confusion of a tax code that grows by 3 percent yearly, then learn about the FairTax. Congressman Griffin, no tax code is perfect. The FairTax comes close. Please co-sponsor HR-25.

Arkansans for FairTax 3 years ago

The FairTax offers a simple, transparent system of revenue collection. It abolishes all income taxes, deductions and loop holes. Taxes are collected when wealth is spent. When wealth is saved it provides capital for loans at lower interest rates than under the income tax whose complexity demands specialists which add to the cost of compliance. No one need file a federal tax return any longer. This simplicity is good for us as individuals, business and a clear path for economic growth. Advocating the FairTax until passage will be a historic event for our nation and you as an individual will be credited in our history books for cleaning up our tax system mess.

The removal of all federal taxes on income (and thus economic growth) is vital to the creation of the economic climate the US can benefit from. Moving taxes to consumption (and thus wealth) creates revenue neutrality without punishing those who would be hardest hit by a straight sales tax (which The FairTax is not). We encourage everyone learning about The FairTax to do their own research as due to this bills ability to move power from D.C. back to the people the amount of misinformation being put out about it is staggering but easily overcome with simple research. The main points to research are: 1. How the removal of the current tax codes reduces the cost of doing business and thus prices. 2. How the prebate un-taxes up to the poverty level (making sure The FairTax is not just a straight sales tax) 3. How a tax code of this sort encourages investment in the US economy 4. How it puts you squarely in charge of your tax bill and does away with the need for the IRS. 5. How much more money you'd have every month to do with as you please.

Oklahoma Fair Tax 3 years ago

Organizations Opposing

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The sales tax is a regressive tax that affects the poor and the elderly. It will ultimately hurt our seniors, the lower and middle class, and with the loss of spending power will also hurt the economy and lead to high unemployment!

Kick Butt Liberals 1 year ago

Users Supporting

I support H.R. 25 The Fair Tax Act because...

1 year ago

I support H.R. 25 The Fair Tax Act because we have to do something fast and we have to stop this spending and all this taxing to pay for it. So lets come together and get reed of the IRS and big government and start sharing what we need to make this country strong and free again.

1 year ago

I support H.R. 25 The Fair Tax Act because...

1 year ago

I support H.R. 25 The Fair Tax Act because it can make the US more competitive in world economy. It will give the taxpayer there life back between January 1 and April 15. There are no down sides for the average taxpayer.

1 year ago

I support H.R. 25 The Fair Tax Act because...It seems to be a step in the right direction. That direction I would like to end up with is a tax only on purchases made by all. No IRS, No tax returns every year, No income tax, No Federal or State tax, No property tax that is tied to whether or not you can own and retain your already paid for prosperity. No way for corporations and the corrupt wealthy people to get away with not paying tax's.......

1 year ago

I support H.R. 25 The Fair Tax Act because..."Fair" says it all. Everyone spends money, not everyone reports what they make. This screams transparency.

1 year ago

Users Opposing

I oppose H.R. 25 The Fair Tax Act because it guts the country. We need the services that tax money provides.

1 year ago

I oppose The Fair Tax Act because it is a dodge for high income people to avoid taxes.

1 year ago

I oppose The Fair Tax Act because...Dear Congressperson: HR25 doesn't have anything written within it to stop the government from raising the percentages, example 23% to 50% or 75% on every dollar spent yearly like they do now. It doesn't stop the government from lowering the Pre-bate check until it doesn't exist. It looks and sounds to Utopian. Like Communism/socialism looks great on paper but when applied to real life it doesn't work so well. I don't believe it will "end the IRS" but restructure it. It will create an New entitlement program. It's bad for the economy. It puts all the tax burden on the middle to lower class consumers. HR25 it taxes food from the grocery stores, food is already expensive! It will enable corporate greed even more so. It will allow those people who don't like to pay taxes to get away with not paying through bartering goods and services which if enough people learn how to do this would end up hurting the economy. The government, Politicians, Senators etc. could lose money by people dodging their civic duty in paying taxes. I oppose The fair tax act because I can't figure who it is actually fair to, the consumer or the business or the government. If this should pass into law then the government would change it to suite their means immediately with amendments like the current tax code. This is nothing more than a feel good bill for the uninformed masses who don't understand taxation, and basic economics. If it's to good to be true it usually is, in my opinion.

1 year ago

I oppose The Fair Tax Act because although a we have a current need to replace the old system with new, I feel the Flat Tax is the way to do that. Fair tax simply replaces the IRS with another organization under a different name. Flat Tax offers a simple, transparent system that abolishes loopholes, income tax confusion and promotes equality among the citizens of the United States. Our so called progressive tax system we currently file under not only is riddled with loopholes to take from those who save and plan for the future, but it punishes the most productive members of our society. The rich provide a baseline, jobs, opportunities, and spend wealth. Taxes are collected when wealth is spent. Simple, much like sales tax is implemented in many states now. When wealth is saved it provides capital for loans at lower interest rates than the current tax code system that mandates fees administered at cost. A straight accross the board fair tax makes sense although the Flat Tax is straight forward, no guessing (say a 10% rate accross the board for example; an individual making 100k/yr would pay 10k/yr in tax) who will impliment the Fair Tax? how will it be implimented? Fair Tax has never been seen around the globe, Flat Tax is in use in over 26 countries currently and work efficiently. Regardless of which type of tax is preffered, we must repeal the 16th Amendment FIRST, or we could end up with both and income tax and a national sales tax (under the Fair Tax system)

1 year ago

I oppose The Fair Tax Act because..there are too many unresolved issues & fails the long term cause & effect analysis test.

1 year ago

I oppose The Fair Tax Act because... this could get out of hand. A flat tax is fairer to all.

1 year ago

Bill Summary

1/3/2013--Introduced.Fair Tax Act of 2013 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2013. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. Sets the sales tax rate at 23% in 2015, with adjustments to the rate in subsequent years. Allows exemptions from the tax for property or services purchased for business, export, or investment purposes, and for state government functions. Sets forth rules relating to: (1) the collection and remittance of the sales tax, and (2) credits and refunds. Allows a monthly sales tax rebate for families meeting certain size and income requirements. Grants states the primary authority for the collection of sales tax revenues and the remittance of such revenues to the Treasury. Sets forth administrative provisions relating to: (1) the filing of monthly reports and payments of tax; (2) accounting methods; (3) registration of sellers of goods and services responsible for reporting sales; (4) penalties for noncompliance; and (5) collections, appeals, and taxpayer rights. Directs the Secretary of the Treasury to allocate sales tax revenues 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. Prohibits the funding of the Internal Revenue Service (IRS) after FY2017. Establishes in the Department of the Treasury: (1) an Excise Tax Bureau to administer excise taxes not administered by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF); and (2) a Sales Tax Bureau to administer the national sales tax. Terminates the sales tax imposed by this Act if the Sixteenth Amendment to the U.S. Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this Act.

H.R. 24The “Audit the Fed” Bill H.R. 26The Deferred Benefits Adjustment Act