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This bill would terminate the Internal Revenue Code of 1986 after December 31, 2021 — except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes.

The bill lays out a general framework for what the new federal tax system should look like, stressing that it should be a \"simple and fair\" system that:

Applies a low rate to all Americans;
Provides tax relief for working Americans;
Protects taxpayer rights and reduces tax collection abuses;
Eliminates bias against savings and investment;
Promotes economic growth and job creation;
Does not penalize marriage or families.

That said, the four page bill doesn't offer a detailed plan for what should come in place of the current tax code.

Congress would be required to approve the final version of the new federal tax system by July 4, 2021. If passed, a two-thirds majority vote in Congress would be required to change the December 2021 termination date for the tax code.

","official_title":"To terminate the Internal Revenue Code of 1986.","short_title":"Tax Code Termination Act","popular_title":null,"short_summary":"Tax Code Termination Act\n\nThis bill terminates the Internal Revenue Code of 1986 after December 31, 2021, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. A two-thirds majority vote in Congress is required to change such termination date.\n\nThe bill declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans, (2) provides tax relief for working Americans, (3) protects the rights of taxpayers and reduces tax collection abuses, (4) eliminates the bias against savings and investment, (5) promotes economic growth and job creation, and (6) does not penalize marriage or families.\n\n The new federal tax system must be approved by Congress in its final form by July 4, 2021.","summarized":true,"cost":null,"cost_commentary":"A CBO cost estimate is unavailable.","impact":"Taxpayers; the Internal Revenue Service (IRS); and Congress.","argument_for":"The current tax code is a labyrinth of loopholes and penalties that is utterly incomprehensible. 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Oh thats right, it would show how this bill would help the rich and screw over the lower and middle class people.","show_argument_for":false,"show_argument_against":true,"upvote_count":0,"upvotes_for_count":null,"upvotes_against_count":0,"has_upvoted":false,"endorsement_count":0,"links":{"self":"https://www.causes.com/positions/1dc9d17a-2085-4655-b8bd-531ad9ac1da7"},"body":"Why dont the Republicans simply reveal the tax code they would like to replace the current one with so we can make a decision? Oh thats right, it would show how this bill would help the rich and screw over the lower and middle class people.","stance":"nay","created_at":"2017-02-10T20:18:11.458Z","shareable_image_url":"https://n.causes.com/share-images/positions/1dc9d17a-2085-4655-b8bd-531ad9ac1da7.png","note_color":null,"note_text":null,"bill_id":"hr29-115","user_id":"LWgr1wk9","endorser_ids":[]}}

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Terminating the Current Tax Code by the End of 2021