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Bob G.
Republican VA 6

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  • Introduction of the ``Tax Code Termination Act’‘

    by Representative Bob Goodlatte

    Posted on 2013-01-23

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    GOODLATTE of virginia in the house of representatives Wednesday, January 23, 2013 Mr. GOODLATTE. Mr. Speaker, our Nation watched as we recently ended another battle over our Nation's tax-and-spend policies. While many Americans are now left trying to decipher how their taxes will be changing for the coming year, all Americans are, yet again, forced to comply with a tax code that is no longer working in a fair manner for our Nation's citizens. While almost every Member would acknowledge that our tax code is no longer working in a fair manner for Americans, nothing has been done to create a more equitable tax code. So today I rise to reintroduce the Tax Code Termination Act.

    The Tax Code Termination Act will force Congress to finally debate and address fundamental tax reform. This bi-partisan legislation is simple. It will abolish the Internal Revenue Code by December 31, 2017, and call on Congress to approve a new Federal tax system by July of the same year.

    As recently shown, Congress will not reach a consensus on a contentious issue, such as tax reform, unless it is forced to do so. My bill will do exactly that: force Congress to finally address fundamental tax reform.

    Though many questions and ideas remain about the best way to reform our tax system, I am certain that if Congress is forced to address the issue we can create a tax code that is simpler, fairer, and better for our economy than the one we are forced to comply with today.

    Whichever tax system is adopted, the key ingredients should be: a low rate for all Americans; tax relief for working people; protection of the rights of taxpayers and reduction in tax collection abuses; promotion of savings and investment; and encouragement of economic growth and job creation. Taxes may be unavoidable but they don't have to be unfair and overcomplicated.

    Once the Tax Code Termination Act becomes law, today's oppressive tax code would survive for only 4 more years, at which time it would expire and be replaced with a new tax code that will be determined by Congress, the President, and the American people. This legislation will allow us, as a nation, to collectively decide what the new tax system should look like. Having a date-certain to end the current tax code will force the issue to the top of the national agenda.

    America cannot continue down this path of irresponsible tax-and-spend policies. There is widespread consensus that the current system is broken, and keeping it is not in America's best interest. The American people deserve a certainty, fairness, and assurance that our current tax code cannot provide them. I urge my colleagues to support this legislation and end the broken tax system that exists today and provide a tax code that the American people deserve.


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