United States 118th Congress Status: In Committee 27 R cosponsors

HR 25 — FairTax Act of 2023

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

In plain language

The bill proposes to repeal the income tax and replace it with a national sales tax.

This bill aims to eliminate the income tax and the IRS, substituting them with a national sales tax managed mainly by states. Supporters argue it enhances fairness and economic opportunity.

What this means for you
  • Workers: Workers may see changes in their take-home pay, as the bill replaces income tax with a sales tax.
  • Families: Families might experience different financial planning needs due to the elimination of income tax and introduction of a sales tax.
  • Consumers: Consumers will be affected by a shift to a national sales tax, influencing the prices they pay for goods and services.

Summary

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.

Bill Text

How this bill changes current law

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Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill fundamentally repeals income, payroll, estate, and gift taxes, and enacts a national sales tax, thereby altering existing tax structure.

  • Subtitle A of the Internal Revenue Code of 1986

    all provisions relating to income taxes and self-employment taxes

    Repeals all federal income tax provisions.

  • Subtitle C of the Internal Revenue Code of 1986

    all provisions relating to payroll taxes and withholding of income taxes

    Repeals all federal payroll tax provisions.

  • Subtitle B of the Internal Revenue Code of 1986

    all provisions relating to estate and gift taxes

    Repeals all federal estate and gift tax provisions.

  • 42 U.S.C. 401

    the amounts appropriated by clauses (3) and (4) of this subsection shall be transferred from time to time from the general fund in the Treasury to the Federal Old-Age and Survivors Insurance Trust Fund

    Removes legislative assurance of funding to Social Security from general revenue through taxes.

  • 42 U.S.C. 401

    and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—

    Eliminates guaranteed funding mechanism for Social Security Trust Funds from tax revenue.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 26 co-sponsors · 520 not signed on

Sponsors (1)

Co-sponsors (26)

Not signed on (520)

520 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does HR 25 do?
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.
Who sponsors HR 25?
HR 25 is sponsored by Carter, Earl L. "Buddy" (Republican), Clyde, Andrew S. (Republican), Duncan, Jeff (Republican), Cammack, Kat (Republican), Perry, Scott (Republican), Good, Bob (Republican), Massie, Thomas (Republican), Norman, Ralph (Republican), Posey, Bill (Republican), Palmer, Gary J. (Republican), Banks, Jim (Republican), Loudermilk, Barry (Republican), Carter, John R. (Republican), Bilirakis, Gus M. (Republican), Gaetz, Matt (Republican), Greene, Marjorie Taylor (Republican), Rutherford, John H. (Republican), Davidson, Warren (Republican), Donalds, Byron (Republican), Collins, Mike (Republican), Moore, Barry (Republican), Burlison, Eric (Republican), Walberg, Tim (Republican), Foxx, Virginia (Republican), Biggs, Andy (Republican), Strong, Dale W. (Republican), and Santos, George (Republican).
What is the current status of HR 25?
This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 25?
Track HR 25 free on One Click Politics — get push/email alerts when it moves.

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