H.R. 25 (112th): Fair Tax Act of 2011

Jan 05, 2011 (112th Congress, 2011–2013)
Died (Referred to Committee)
See Instead:

S. 13 (same title)
Referred to Committee — Jan 25, 2011

Rob Woodall
Representative for Georgia's 7th congressional district
Read Text »
Last Updated
Jan 05, 2011
131 pages
Related Bills
H.R. 25 (113th) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Jan 03, 2013

S. 13 (Related)
Fair Tax Act of 2011

Referred to Committee
Last Action: Jan 25, 2011


This bill was introduced on January 5, 2011, in a previous session of Congress, but was not enacted.

Introduced Jan 05, 2011
Referred to Committee Jan 05, 2011
Full Title

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.


No summaries available.

70 cosponsors (69R, 1D) (show)

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Fair Tax Act of 2011 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2011.
Imposes a national sales tax on the use or consumption in the United States of taxable property or services.
Sets the sales tax rate at 23% in 2013, with adjustments to the rate in subsequent years.
Allows exemptions from the tax for property or services purchased for business, export, or investment purposes, and for state government functions.
Sets forth rules relating to:
(1) the collection and remittance of the sales tax, and
(2) credits and refunds.
Allows a monthly sales tax rebate for families meeting certain size and income requirements.
Grants states the primary authority for the collection of sales tax revenues and the remittance of such revenues to the Treasury. Sets forth administrative provisions relating to:
(1) the filing of monthly reports and payments of tax,
(2) accounting methods,
(3) registration of sellers of goods and services responsible for reporting sales,
(4) penalties for noncompliance, and
(5) collections, appeals, and taxpayer rights.
Directs the Secretary of the Treasury to allocate sales tax revenues 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.
Prohibits the funding of the Internal Revenue Service (IRS) after FY2015. Establishes in the Department of the Treasury:
(1) an Excise Tax Bureau to administer excise taxes not administered by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), and
(2) a Sales Tax Bureau to administer the national sales tax.
Terminates the sales tax imposed by this Act if the Sixteenth Amendment to the U.S. Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this Act.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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