This is just another form of an income tax and requires the 16th amendment to function. It is not in the best interests of America to continue with any form of income taxation. 100 years of the failed experiment, the income tax is enough. The time is now to put our foot down and let our representatives know we'll not accept any form of income tax. The only people opposed to S.122/HR-25 are those who benefit financially from the inherent complexity of an income tax, are ignorant of the FairTax or are corrupt thereby benefiting from an income tax.