H.R. 25 · 116th Congress
FairTax Act of 2019
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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
WoodallSponsor33 cosponsors · 33 R
R
Bishop
GB
R
Bilirakis
MB
R
Brooks
JB
R
Banks
SC
R
Chabot
JC
R
Carter
KC
R
Conaway
DC
R
Collins
JD
R
Duncan
SD
R
DesJarlais
VF
R
Foxx
TG
R
Graves
MG
R
Gaetz
JH
R
Hice
SK
R
King
FL
R
Lucas
BL
R
Loudermilk
TM
R
Massie
MM
R
Mullin
BP
R
Posey
PR
R
Roe
TW
R
Walberg
RW
R
Wittman
DY
R
Young
TY
R
Yoho
WD
R
Davidson
BC
R
Carter
JR
R
Ratcliffe
TE
R
Emmer
GP
R
Palmer
MW
R
Waltz
JR
R
Rutherford
BF
R
Flores25 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill 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 taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2021, with adjustments to the rate in subsequent years.
What it does: CRS summary · Introduced in House · Jan 3, 2019
FairTax Act of 2019
This bill 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 taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2021, 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 authorized for the operations of the Internal Revenue Service after FY2023.
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terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this bill.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: FairTax Act of 2019
Latest action (Jan 3, 2019): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jan 3, 2019
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.