FairTax Act of 2021 (H.R. 25; 117th Congress)

117th CONGRESS 1st Session

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.

Mr. Carter of Georgia introduced the following bill; which was referred to the Committee on Ways and Means

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,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.—This Act may be cited as the “FairTax Act of 2021”.

(b) Table Of Contents.—The table of contents for this Act is as follows:


 * TITLE I — REPEAL OF THE INCOME TAX, PAYROLL TAXES, AND ESTATE AND GIFT TAXES
 * TITLE II — SALES TAX ENACTED
 * TITLE III — OTHER MATTERS
 * TITLE IV—SUNSET OF SALES TAX IF SIXTEENTH AMENDMENT NOT REPEALED