SALT Relief Act

Mr. Speaker, I ask unanimous consent that all Members have 5 legislative days to revise and extend their remarks and to submit extraneous material into the Record.

Mr. Speaker, today could be the last tax day our country ever has. Let that sink in. Today could be the last tax day our country ever has.

Monday, April 15, 2024, could be just another spring day if Congress acts now and passes the only tax reform proposal to ever make it to The New York Times best seller list, the FairTax Act.

H.R. 25, the FairTax Act is a simple, fair, and preferred alternative to our current tax system which puts bureaucrats before the basic needs of hardworking Americans.

The bill would eliminate, as in do away with, the Federal income, the Federal payroll, the estate, and gift taxes, replacing them with a revenue neutral national 23 percent consumption tax.

Mr. Speaker, nobody likes taxes, but given the choice between a payroll tax, an income tax, an estate tax, a gift tax, or a consumption tax, people would prefer a consumption tax because they are in control then.

It would also eliminate the need for the IRS. It would eliminate tax day. No more tax day.

How many people out there right now in this country are sweating as a result of today being tax day, or just sitting at home thinking, oh, if I can just get through this day?

It would allow you to take home 100 percent of your paycheck so that you could control where your hard-earned dollars go. The best part about this is you don't need a law degree or a CPA license to understand it. It is simple. It is fair. It is preferred.

For every dollar you pay for a new good or service, 23 cents will go to the Federal Government and 77 cents will go to the business. It is that simple. I agree, 23 percent is too high, but it is much better than what you are paying now.

Have you ever looked at your paycheck? Have you ever looked at how much you get paid and how much you get to take home? It is ridiculous.

No more, no less, no legal or financial expertise would be required.

As I said, a 23 percent consumption tax is a lot. No one likes paying taxes, me included. I don't like paying taxes. I understand it and I am certainly willing to do my part, but I would surely prefer to have control over it instead of some unelected bureaucrat in Washington, D.C., as it is now, having control over it.

What many consumers fail to realize and what Washington Democrats conveniently ignore is that today's sticker prices are already inflated to cover corporations' tax burdens.

Every tax imposed on businesses, whether it is corporate, FICA, or other taxes is passed down to the consumer. You are already paying taxes every time you purchase a good or service. Under the FairTax Act you are only paying yours, not anyone else's. That is right. On the FairTax Act you will only be paying for what you consume. That is what a consumption tax does.

Mr. Speaker, I am going to pause right now and then I will come back and finish what I have to say about this.

Mr. Speaker, I yield to the gentleman from Arizona (Mr. Biggs), my friend who wants to speak on this FairTax Act.

Mr. Speaker, I thank the gentleman from Arizona for his insightful comments. I think we have all had that aha moment when we got our first paycheck, and we said: Wait a minute, I was supposed to make X-amount, but I am only taking home this amount. Why is that?

The reason why is because you are having to pay an income tax, a payroll tax--you have to pay all these taxes. With a consumption tax, the FairTax Act, you decide. If you want to buy a boat, you are going to pay taxes. If you don't want to pay taxes, don't buy the boat. That is all there is to it.

I appreciate the gentleman mentioning this about every time you buy something you are paying taxes, every time you purchase a good or a service. Under the FairTax Act you are only paying for your goods or services. You are only paying your tax, not someone else's.

There is no other tax proposal--serious tax proposal--that would overhaul the largest and the most regressive tax that the majority of Americans pay, the payroll tax, while making the United States the most competitive place in the world to do business.

It honestly baffles me that my friends on the other side of the aisle

haven't embraced this proposal with open arms because it will save taxpayers time, money, and headaches while ensuring that those with more money to spend, AKA the wealthy, pay more taxes. After all, when they buy a boat, it is a big boat--usually a yacht--and the taxes on the yacht are a lot bigger.

Now, I am going to buy a jon boat. Taxes aren't going to be as much on it. But they buy yachts, and the taxes are high on that. So they are going to pay their fair share.

That is one of the criticisms I always hear: Oh, the wealthy don't pay their part.

Let me tell you, Mr. Speaker, they consume a lot more.

Who is going to benefit the most from this?

The people making between $30,000 and $50,000 a year. Those are the people who are going to benefit from this. Those are the people whom I am talking about here.

Under this proposal, every legal American family will receive a prebate, as was mentioned, on their taxes up to the national poverty level.

So, Mr. Speaker, don't tell me this about: Oh, this is going to penalize the very least money earners.

No. That is not the case at all because the prebate is going to take care of that.

This means that a family of four can spend $30,000 a year without paying a penny--without paying a penny--in taxes. That is an effective tax rate of zero. Close your eyes, Mr. Speaker. That is how much it is: zero.

No matter how you slice it, this bill is a much better deal for middle- and low-income earners than it is for those at the top.

That is what I don't understand, Mr. Speaker, from those on the other side of the aisle who are always saying: Oh, the rich don't pay their fair share.

This is why we have the FairTax Act. This is why we have a consumption tax, so they will be paying their fair share.

I hear this about: Oh, the illegals here don't pay taxes.

If they are going to buy something here, then they are going to be paying taxes now. They are going to be paying the fair tax. We will be able to capture that underground economy, if you will.

As distasteful as it may be, the pimps and the prostitutes are going to be paying taxes because they consume. They go out, and they buy groceries. They go out, and they buy stuff. That is what you are going to be paying the taxes on.

No matter how you slice it, Mr. Speaker, this bill is a much better deal for middle- and low-income earners than it is for those on the top.

The FairTax Act provides freedom to choose when you pay your taxes, Mr. Speaker, and how much you spend. You are in control. Don't let Washington, D.C., decide how much you are going to pay in taxes. You decide.

That is why the administration and that is why those on the other side of the aisle don't like it. It is because they lose control of you, and you have control, Mr. Speaker. Instead of taking money from every single dollar you earn, you are only paying taxes on the money you spend, leaving more room for paying down debt, retirement, college, savings, and more.

All of us speaking in support of this legislation today know that this is a big idea. It is a big idea. It is a big change. Although, as Mr. Biggs mentioned, there are nine States that do it. Oh, by the way, Florida, Texas, and Tennessee don't have an income tax. They are doing fine. Some of the strongest economies in the world are right there, and they are doing fine.

We know that overturning an entrenched Tax Code with thousands of special interests invested in keeping their carve-outs poses significant challenge. It does pose a significant challenge. But we didn't come to Congress to maintain the status quo--at least that is not why I came here. I thought we were here for big ideas. This is a big idea.

For those who are just turning it off saying: Oh, no. I remind them that a closed mind is a dead mind. You have got to have an open mind with this, Mr. Speaker. That is why this is so good.

The only people with something to lose are those who gain their power and money on the back of this convoluted, broken system. There are those who know how to play it. I know that, and you know that as well, Mr. Speaker. That is why it is time for the FairTax Act. That is why it is time to put Americans first.

Mr. Speaker, I yield to the gentleman from Georgia (Mr. Clyde), who has an opinion or two about taxes. I know he does. He has had an experience with taxes too, like many of us have.

Mr. Speaker, I thank the gentleman for bringing up some great points.

Mr. Speaker, I want to very quickly go over a couple of myths, if you will. I know you find it hard to believe, but there are some myths out there about the FairTax Act.

First of all, the myth is that the FairTax Act rate is really 30 percent, not 23 percent. I agree. Twenty-three percent is too high. We wish it could be lower, but it is not 30 percent.

Our current income tax as expressed is an inclusive tax. When directly comparing the FairTax Act to our current income tax, the FairTax Act rate is 23 percent. Under the FairTax Act, if you would pay $100--this is simple math, now--if you pay $100 for a good, $77 goes for the good, and there is an inclusive $23 tax.

If you take the $23 as a percentage of the $100, Mr. Speaker, then the tax rate is 23 percent.

Unfortunately, opponents of the FairTax Act--unbelievably there are some out there--typically speak about the FairTax Act in terms of an exclusive tax simply because the rate sounds higher to consumers.

It is 23 percent. It is simple math: 23 percent.

Not only do opponents of the FairTax Act fail to admit that the exclusive and inclusive rates have consumers paying the same amount of money, but they also compared the exclusive FairTax Act rate to the inclusive income tax rate. That is unfair, and that is misleading. That is a myth. It is 23 percent. Again, I get it. I know that is too high. I wish it would be lower, but it is not 30 percent. It is 23 percent.

The only other thing I want to mention at this point is the myth that the FairTax Act--and we mentioned this earlier--would hurt the poor and give the rich a huge tax cut.

Baloney.

The FairTax Act is the only progressive tax reform bill currently pending before Congress.

Each household, as I mentioned earlier, will receive a monthly prebate based on Federal poverty levels and household size that will allow families to purchase necessary goods such as food, shelter, and medicine essentially tax-free--zero percent. This is similar to our current individual exemption and refundable tax credit system. It is essentially the same thing, but it is far simpler.

Further, the FairTax Act is not riddled with shelters and loopholes, meaning wealthy taxpayers cannot minimize what they pay in taxes regardless of how many lawyers and accountants they hire to advise them.

It is simple, it is fair, and it is preferred.

Mr. Speaker, I yield to the gentleman from Georgia (Mr. Collins). Representative Mike Collins is a great new member of our delegation who certainly knows a thing or two about taxes, having been in business for many years himself.

Mr. Speaker, again, here you have a businessowner. He knows all about taxes. When he talks about a business that is one of the most regulated in the country, he and our previous speaker, Representative Clyde, boy, you talk about regulated businesses, both of them have regulated businesses. Both of them understand firsthand and have personal experience, real-life experience, about the IRS and taxes.

I will address one more myth here, the myth that the FairTax Act will unfairly punish senior citizens living off their retirement income. Unfairly punish senior citizens living off of their retirement income? Wrong. Retired individuals living on fixed incomes will benefit from the FairTax Act, just like all other Americans will benefit.

The new system will eliminate the current income tax on Social Security benefits. Have you looked at your Social Security check lately? It is not what it started out at because they take out taxes on it.

It will also eliminate the income taxes on investment income, something a lot of retirees have and depend on.

It eliminates taxes on pensions, benefits, and individual retirement account, IRA, withdrawals.

It eliminates all of that, so don't tell me it is going to punish retirees. It is going to do just the opposite.

The monthly prebate will offset the taxes paid by seniors on essential goods. I hear this: Old people aren't going to be able to afford groceries, and they are not going to be able to afford shelter.

Wrong. They will be able to afford it. That is what the prebate is about. Essentially, up to $30,000 a year for a family of four, your essential tax rate is going to be zero, nil.

Again, senior citizens living off of their retirement income, after the initial implementation of the FairTax Act, if prices increase, penny for penny, seniors will receive additional Social Security benefits until prices return to or below pre-FairTax Act levels.

This is simple. It is fair. It is preferred.

Mr. Speaker, I yield to the gentleman from Alabama (Mr. Moore), who certainly understands a thing or two about taxes. He has paid enough taxes in his life, I am sure.

Mr. Speaker, one more myth: The FairTax Act will make new homes too expensive, and it will eliminate incentives like the mortgage interest rate deduction. I hear this all the time. Again, wrong.

Under the current system, every time a new home is purchased, a home buyer is paying an increased price that results from embedded costs. See, that is what people don't understand. Taxes are embedded. They are embedded in the prices that you are paying right now.

Under the FairTax Act, when you buy a new home, these embedded costs are eliminated, meaning the cost for consumers can fall relative to the price of home construction and compliance costs.

Additionally, under the FairTax Act, mortgage interest rates are expected to drop as interest income falls toward the tax-free bond rate. Mortgage interest rates are expected to fall under the FairTax Act. Wow.

Mr. Speaker, I yield to the gentleman from Virginia (Mr. Good), a great advocate of tax reform.

Mr. Speaker, did you hear what he just said? Unleash American growth. Unleash American growth. Wow. What great words.

Mr. Speaker, the bottom line: Our current tax system is broken. It is broken, and it is oppressive. The FairTax Act allows Americans to keep 100 percent of their paycheck, of their hard-earned paycheck, and it ends the IRS headache.

A family of four earning $30,000 a year is going to pay zero, not one penny, in taxes. Further, this bill will save small businesses hundreds of billions of dollars a year in compliance costs, making it easier to start and grow a business here in America--we need that; we need more small businesses--by capturing the underground economy.

Almost every speaker has talked about this. We are going to be capturing the underground economy--tourism dollars, purchases made by illegal immigrants.

This bill will save Social Security while leaving more money in the hands of the American people and revolutionizing our economy.

Mr. Speaker, I yield to the gentleman from New York (Mr. Santos), the latest sponsor of the FairTax bill.

Mr. Speaker, I thank the gentleman for his very insightful comments. I appreciate that very much. I thank all of my colleagues for their support and for speaking in favor of America's favorite tax proposal. Yes, it has been around. It has been around for quite a while now, but its time has come.

This bill, in fact, was first proposed by Representative John Linder, a member of the Georgia delegation whose chief of staff, Rob Woodall, took over the bill when he was elected to Congress, another Georgian. When Rob retired, he asked me if I would take over this legislation, and I was honored to do so because I made a commitment when I became a Member of Congress that this would be the first bill I would cosponsor as a Member of Congress, and it was. It has been ever since I have been a Member of Congress.

Cosponsoring this bill was my first act as a Member of Congress, and I am eager to see this landmark bill finally get the attention and legislative action it deserves. It is fair; it is simple; it is preferred. You are in control. You decide how much you want to pay in taxes, not some unelected bureaucrat, not some Member of Congress who decides they need a loophole or a tax break for something. No, you are going to decide. You are going to decide what you are going to pay taxes on and what you are not going to pay taxes on.

Again, as I started out tonight, today could be the last tax day our country ever sees. Let that sink in. Today could be the last tax day our country ever sees. All we have to do is adopt the FairTax Act, a consumption tax.

Mr. Speaker, I yield back the balance of my time.

Mr. Speaker, today I rise to address my first 100 days in Congress. As freshmen Members of Congress, we arrive in D.C. with a ``Mr. Smith Goes to Washington'' mentality. As you walk through these Halls for the first time, you realize that you are now a part of history.

Like any new kid on the block, there is a learning curve. Although my learning curve might be slightly different compared to others, what I can say is that mistakes will be made, lessons learned, but speaking as a freshman, try to give yourself a grace period and learn to grow.

Despite everything, I have learned and grown over the past 100 days in Congress. If only I could figure out how to navigate the Rayburn building.

In 100 days, little did I know that I would introduce 11 bills of my own, be a cosponsor of 63 bills, and see three of those cosponsored bills pass in the House.

Each of us, both Republicans and Democrats, are here because we individually believe that we can improve not just our congressional districts but our country. We may not always agree, but like any freshman Member, I am learning to find some common ground.

One thing that is financially hurting not just my constituents, but all New Yorkers are the State and local taxes, also known as SALT. The first bill I introduced is H.R. 1260, the SALT Relief Act. The State of New York's top marginal individual income tax rate is 10.9 percent, making it the third highest top marginal income tax rate in the country after California and Hawaii.

My constituents who specifically reside in Nassau County pay some of the highest property taxes in the country. My SALT bill aims to increase the $10,000 cap to $50,000. According to the Tax Foundation, the average SALT amount--property tax liability or sales tax liability--reported among itemizing filers was $30,227. Sadly, due to the $10,000 cap, the average SALT deduction was $9,023.

I am aware that my district is a combination of affluent neighborhoods with famous constituents like Billy Joel, but it also includes the middle and working classes. This is not about handing out tax relief to the wealthy. It is about real tax relief for all Americans.

In addition to my SALT bill, I recently introduced the Alimony Relief Act. Both of my bills are constituent-driven bills that seek additional deductions for taxpayers who are required to submit government-directed payments. The Alimony Relief Act is the classic example of a constituent who contacted my office, explained in great detail the issue that they were having with the government, and asking for my assistance. The issue is that they are paying income taxes on money they won't be able to spend themselves. For State tax purposes, alimony may be taxable income to the recipient and tax deductible to the individual obligated to pay spousal support. My alimony bill aims to implement that tax deduction for Federal purposes.

Most of my legislative priorities in Congress are driven to provide economic relief, not just to my constituents but to all Americans. We must take a deep dive into the amount of foreign aid that the United States provides to countries who apply barbaric practices to those based on gender or sexual orientation. My bills, H.R. 2404 and H.R. 1736, both send a clear message that we should be standing up to countries that enforce policies that limit individuals to freely exercise any religion, and enrolling in or attending any educational institution.

For example, in 2019, the foreign assistance statistic by country is staggering. I will not read off every country, but Afghanistan, we were providing them with a grand total of $4.8 trillion. To break it down, that is $1.2-plus trillion for economic aid and $3.6-plus billion in aid since the United States withdrew from Afghanistan. Restrictions on women's rights increased exponentially, including freedom of speech. In addition, institutions designed to support human rights were either shut down or severely limited.

Another accomplishment since the Republicans took back the House, we have made great strides with putting an end to COVID-19.

We passed a resolution terminating the COVID-19 national emergency declaration and passed the Pandemic is Over Act.

In addition, I have introduced H.R. 2631, a bill called the Medical Information Nuanced Accountability Judgement Act. Medical freedom is an absolute right, and any Federal Government should not impose a mandate that requires individuals to receive a vaccine that has not been properly authorized for at least 10 years.

My bill would help restore our military readiness. As a result of the Biden administration's vaccine mandate, more than 3,400 men and women were being involuntarily separated. Under the MINAJ Act, this would not be the case.

While I look forward to the day when one of my bills passes, I can say that it is amazing to see three bills that I have cosponsored pass. House Republicans have made a commitment to put the country first and to reverse consistently bad policies from the Biden administration.

Last week, we passed the Protection of Women and Girls Sports Act. I joined my colleagues to cosponsor a bill that protects biological women in sports.

Over the last couple of years, biological women have been on the receiving end of an unfair disadvantage by competing against transgender male athletes. While the left calls this discrimination against transgender athletes, we simply call it as it is: robbing women of their hard-earned athletic achievements.

I am proud to have cosponsored H.R. 5, the Parents Bill of Rights Act. Since House Republicans have taken the majority, we continue to build a future that allows for parents to be the primary stakeholders in their children's education. We are making their voices heard. Every parent has the right to know what their children are being taught and to be updated on their school's budget, spending, and, most importantly, when there is violent activity at school.

One of the first bills I proudly cosponsored was the REIN In Act. Since President Biden was sworn into office, we have seen reckless government spending, historically high inflation that is harming the livelihoods of the American people, and small businesses that are still recovering from the pandemic.

We demand transparency from the administration, and this bill would require the Office of Management and Budget to prepare a report including inflationary effects for any executive action with an estimated impact of at least $1 billion. The White House must report these findings to Congress each year to increase transparency over their actions.

If I have learned anything in the past 100 days, it is that being a Member of Congress goes beyond spending time in our Nation's Capital. Spending as much time in our congressional districts as possible is a major key to success.

As I split my time between Washington, D.C., and my district, there is one thing I can say for certain: Our best government is local. The mayors and other local government workers

truly know what is best for their communities and what kind of funds are needed from both the State and Federal levels.

It is my goal to do all that I can to bring back funding to local towns in my district that will better their communities.

Since opening my district office, I cannot begin to say how grateful I am for their hard work and commitment to helping my constituents directly with real issues and assisting them with requests that we can provide at the Federal level.

My office has received 238 cases and resolved 143 of them. The top issues in New York's Third Congressional District are passports and immigration. As a reminder, this is a freshman office, and I do anticipate that the more we help, the more people will walk through our doors.

I personally have taken constituent calls, some good, some not so good. At the end of the day, that is part of the job, and there is not much I can do about it. Whether they vote for you or not, you are their Member of Congress, and you work for them. I commonly say I have 700,000 employers, and I work for each and every one of them.

During my time in the district, I have met with local government officials and discussed their concerns affecting their communities. It has been a privilege to work collaboratively with them and help secure Federal funding to help better our communities.

The cities and towns of NY-3 asking for Federal assistance include Sands Point, Old Westbury, Port Washington, Belgrave, Great Neck, and Farmingdale. Their requests are centered around water filtration, public safety, and water infrastructure. These are issues that many communities face, and while they may not sound flashy, these are the matters of public health and the lives of our constituents, and the God-given right to clean water.

One of the benefits of living in New York's Third Congressional District is having the privilege of honoring the dedicated men and women of the U.S. Coast Guard Sector Long Island Sound and Sector New York. While most of us take it for granted, the U.S. Coast Guard carries out more than just search and rescue missions. They protect our border, and they are the law enforcement branch of the U.S. Armed Forces.

Having recently spent some time touring the Eaton's Neck station, all I could think of was how I could do more for them.

The Coast Guard has made great strides in up-to-date equipment, yet they are still severely underfunded. Their search and rescue operations have increased by over 30 percent, and sadly, fatalities have gone up 20 percent since COVID.

You see, Mr. Speaker, in New York's Third Congressional District, we have a lot of water activity, and with that, it created this new boater community that drove folks to the water in the absolute boredom of the pandemic, so that also increased the work activity for our Coast Guard.

They mentioned that there are things boaters can do that can easily prevent some of these rescues, including buying a high-frequency radio for your boat, which allows communications between other boats and, most importantly, the Coast Guard.

Another thing that I took away from our tour, and I will continue to state it publicly, is to dress for the water, not the weather. Although it might be 80, 90 degrees outside, the water is still 40 degrees, so 15 minutes in the water and hypothermia kicks in. That just worsens the odds of a successful rescue. What I am saying tonight may sound boring, but part of the job is about listening.

As a reminder, these unsung heroes safely evacuated over 500,000 people from Manhattan to escape New York City during 9/11, and now they are facing the potential of offshore turbines, which pose a major concern for the Coast Guard. Having previously stated that there has been an increase in search and rescue operations mainly due to the pandemic, having approximately 3,000 offshore wind turbines will pose a real concern for future search and rescue. Their helicopters would have to carefully traverse a waterway during a rescue operation without getting caught up in the wind turbines, in addition to Coast Guard vessels having difficulties with their radar capabilities navigating in and around these windmills.

I will also add that the construction of these turbines can take up to 15 to 20 years to build, resulting in an expected 1,800 transits up the Hudson River from the Port of New York out to the sea. This places a huge responsibility on the shoulders of the Coast Guard to ensure the safety of all types of boaters and vessels.

When meeting with members of the Coast Guard, there was something that stuck out, and it was their personal well-being. Men and women sometimes carry out very serious and dangerous missions at sea, which can be long and lonely. They sometimes have difficulties finding mental health services due to a limited budget. Some are utilizing food pantries and are unable to afford housing.

Besides our gratitude, we should be doing more to invest in the Coast Guard. They protect our seacoasts, economic and security interests abroad, and, above all, save thousands of lives per year.

This Friday evening, we will be announcing the New York Third Congressional District's winner of the 2023 Congressional Art Competition. Since I have been in Washington, I have always been amazed by the plethora of talent from high school students whose art hangs in the Cannon Tunnel heading toward the Capitol. I look forward to meeting with these students, learning about their talents, and hearing about their next steps in life.

Water contamination is probably the last thing that one might associate with Long Island. Unfortunately, it is a fact. A local village in New York's Third District, Farmingdale, has been plagued with an ongoing water contamination issue, which has been declared an emergency since July 2021.

Recently, I met with the mayor of Farmingdale, along with an environmental advocate, to discuss the ongoing issue, the strides they are making, and the Federal assistance requested to ease the financial burden on the taxpayers.

In my district, the water contaminants, including PFAS, which are also known as forever chemicals, are impacting the water supply wells, which operate nearly 2 million gallons per day. This opened my eyes and made me truly see the positive side of public service.

When political differences can be set aside, we can roll up our sleeves, show how we can find common ground, and work together for the greater good.

While Annapolis has the Naval Academy, in New York's Third District, we have the U.S. Merchant Marine Academy located in Kings Point. It trains midshipmen as officers in the Merchant Marine Reserve.

Like the Coast Guard, the academy needs more than $300 million in Federal funds to rehabilitate dilapidated buildings. Other long-term projects include the construction of academic buildings and projects to protect the waterfront basin of rickety piers.

Since they opened their doors in 1943 on Long Island, we have taken great pride in being the home of the Merchant Marine Academy. Students come from all across the country to receive a quality education in our backyard.

It is my hope to work closely with the academy, as well as the Department of Transportation's Maritime Administration, and see what we can do at the Federal level to continue to improve the infrastructure at the academy.

These have been the last hundred days from my perspective, but as many of my colleagues have already said, we have only just begun.

One final item before I wrap up. I want to talk about neuropathy. Neuropathy is a medical condition that results in damage to the nerves outside the brain and spinal cord. Those who suffer from neuropathy experience weakness and numbness, which typically occurs in the hands or feet. This can be incredibly painful and debilitating, and many are unable to live normal lives.

This is also known as the suicide disease, due to limited effective treatments and because there is no cure.

In February, I brought a guest to attend the State of the Union who suffers from neuropathy. He is a former volunteer firefighter named Michael

Weinstock, and he was assigned to the bucket brigade at Ground Zero. His responsibilities with the bucket brigade included finding survivors and removing rubble from the World Trade Center.

In 2016, the World Trade Center Health Program was petitioned to add peripheral neuropathy to its list of covered conditions, which it declined to do. In 2017, an FDNY responder again petitioned the program to add peripheral neuropathy to its covered conditions list. Unfortunately, the World Trade Center Health Program declined to update its list a second time, citing insufficient evidence.

It is sad that a bill needs to be introduced in the first place on this floor. My staff and I are in the process to find out why neuropathy is not recognized as a valid condition under the World Trade Center Health Program. The timeline for adding a condition is painfully slow, and it is frustrating to my constituents and others, who were impacted directly by the events of 9/11, who simply cannot wait any longer.

As a Member of Congress, I can think of nothing more important than honoring our 9/11 first responders and see that neuropathy be included as a medical condition that is covered in the World Trade Center Health Program immediately.

In my first 100 days, I can say without doubt that serving in Congress is a great honor and humbling, as any commitment to public service should be. I am eagerly looking forward to what the House GOP will achieve in the days and months ahead. Our Commitment to America will not waver.

Mr. Speaker, I yield back the balance of my time.

Mr. Speaker, I thank the gentleman from Georgia for his leadership on this critically important issue.

You might say what the House of Representatives does is tax and spend. Thankfully, we are the party that wants to tax less and spend less, so it is a win-win for the American people, a win-win for freedom, a win-win for Americans as a whole.

It is appropriate on this day of all days, national tax day, to be discussing the state of our tax system. It is no secret to most Americans that the IRS does not serve their interests and, worse yet, frequently uses its power to target law-abiding American citizens and conservative groups. The American people are sick and tired of dealing with a broken, confusing, and even hostile tax system.

My office regularly hears from constituents who simply want to get an answer from the IRS when they are trying to do their taxes or want to know why they are forced to pay taxes for things such as an inheritance from their loved ones.

Rather than take a hard look at the current situation, the Biden administration has made it clear they want to further weaponize the IRS against hardworking Americans by spending $80 billion to hire an estimated 87,000 new agents to harass, intimidate, and threaten taxpayers.

In fact, in Virginia's Fifth District, one of the things I commonly hear is what we need more of is IRS agents. Of course, I have never heard that in Virginia's Fifth District.

The American people deserve a better tax system that does not needlessly target them or even punish them for doing their best to work hard, put food on the table, and comply with an ever-more-complicated tax code.

The addition of these 87,000 IRS agents should raise alarm bells for all Americans since the IRS and its employees regularly do not follow the limits of their lawful directive. We can point to example after example.

As a matter of fact, just last month, an IRS employee was found guilty of three counts of wire fraud, two counts of aggravated identity theft, five counts of aiding and assisting in the preparation and presentation of a false and fraudulent return, and three counts of making and subscribing a false and fraudulent tax return.

Clearly, the American people do not need a more powerful and emboldened IRS. The current system must change, and that is where this bill from the gentleman from Georgia (Mr. Carter) comes into play.

The FairTax Act tax system is easy to understand, and it will save billions in compliance for taxpayers and the Federal Government. It holds all Americans to the same standard, a 23 percent sales tax. In doing so, Americans will not be onerously taxed on what they earn. Instead, they pay a fair tax on what they consume. It puts Americans in control of the taxes that they pay.

It removes the discrimination that is in the tax system because everybody pays taxes based on what they consume. Organized crime pays taxes. Crime cartels pay taxes. The Mafia pays taxes. Tax cheats are paying. Under-the-table earners are paying. You get the idea.

Today, the average American worker is forced to pay the Federal Government 33 cents of every dollar they earn as opposed to what we are proposing today, which is the fair tax of 23 cents for every dollar they spend if they choose to spend it.

Thanks to the prebate plan in this bill, taxpayers will be able to spend up to the poverty guideline and have that amount be exempt from the impact of the 23 percent tax.

Implementing this national sales tax will double the number of taxpayers in the system. Instead of having just about 150 million taxpayers who are currently having to pay income taxes, this would bring about 300 million Americans as consumers into the tax revenue. Everybody would be participating based on what they consume.

Wealthy people would pay more because they spend more and make more expensive purchases, not to mention 51 million annual foreign tourists and some 12 million illegal immigrants in our country, illegal aliens who reside here.

The FairTax Act is a commonsense reform that will unburden the American people and stimulate economic growth. Individuals will have more control over their finances and not be threatened with penalties or double taxation for investing and saving their own money.

Rather than guess how much you owe each year or how much the government owes you, which a lot of us just had to do here, the FairTax Act will enable taxpayers to know exactly how much they are paying.

Mr. Speaker, I thank my friend Buddy Carter for his leadership on this that will put the American taxpayer first, unleash economic growth, and hold everyone accountable to one simple tax requirement.

Mr. Speaker, I thank the gentleman from Georgia (Mr. Carter) for yielding. I appreciate his leadership on this issue.

I was thinking as you were talking about the first job I ever had. I was making--this is really going to date me--I was making $2.50 an hour. I thought, holy mackerel, that is $100. I was working 40 hours and I was going to bring home $100. No, it was $75. That was a million years ago. I would bring home less today because everything else has gone up.

I will just tell you something about that. I have watched that same thing happen to each one of my children. We live in this world where the Federal Government kind of clamps down on you. I appreciate this so much.

The FairTax Act would repeal all Federal taxes, corporate taxes, individual income taxes, payroll taxes, self-employment taxes, capital gains taxes, death taxes, and gift taxes and replace them with a revenue neutral consumption tax.

Do you know what is so nice about a consumption tax?

You choose whether you are going to pay it. You choose whether you are going to pay it because it is how you consume. We pay too much already in Federal taxes, and under this administration we are paying silent taxes we never voted for.

Since this administration took over, Americans are paying nearly 15 percent more for goods and services due to the inflation tax.

I have introduced legislation, and I know others have as well, to repeal the 16th Amendment to permanently abolish the Federal income tax. This is a fantastic bill that Mr. Carter has.

I don't need to remind you that the Federal Government takes up to 37 percent away from families--away from your dinner tables, away from your gas tank, and pays for drag shows in Ecuador, and $85,000 Bob Dylan statues, for Pete's sake.

Americans know how to spend their own money better than politicians do. Under the FairTax Act everybody is going to take home 100 percent of their paycheck with no Federal taxes withheld.

Americans would decide how much they pay in taxes through the choices they make to purchase and consume goods and services. That means that Americans would keep their entire paycheck they worked for and have the freedom to decide how they spend their money.

Flat taxes are sometimes criticized as disproportionately affecting lower-income Americans negatively, but the FairTax Act accounts for that by preparing a prebate.

This prebate is an advance tax refund to every legal American family at the beginning of every month to purchase goods and services free up to the national poverty level. That has been compared, quite frankly, to the earned income tax credit, which is part of our Byzantine structure today.

When I was in my first year in law school--this was also 100 years ago--this is back before the internet and back when I worked for a tax firm, I was their librarian. Every week I went in and for hours I updated a room full of tax books--the regulations and the code itself being updated all the time as Congress would decide who gets a special break and who doesn't.

The FairTax Act, instead, encourages economic growth. It is more efficient and more productive than our current tax code. This means investment, wages, and consumption are higher than they are under the current income tax.

In light of the Democrat majority in Congress and the Biden administration, both of which have made clear their policies are to tax, spend, and control the American people, the FairTax Act provides the perfect alternative that gives Americans more freedom.

Without a national income tax there would be no need to file taxes or have an IRS, which this bill defunds. You had me at hello with that.

In addition to closing the many loopholes in the current tax code, the FairTax Act would reach a much larger group of taxpayers, which nine States have already seen the benefits of firsthand by eliminating their State income taxes.

Mr. Speaker, I thank Representative Carter for letting me speak on behalf of his bill. I think it is a wonderful bill, and I support it. I encourage all of my colleagues to support this bill.

Mr. Speaker, I thank my dear friend and fellow Georgian, Congressman Buddy Carter, for yielding.

Mr. Speaker, I am proud to be a staunch supporter and original cosponsor of Mr. Carter's FairTax Act, a commonsense piece of legislation designed to create a simplified and fair code that works for everyone.

Most Americans would agree that tax season is stressful and at times intimidating. This is largely due to the fact that our Tax Code has become overwhelmingly complicated and the IRS is generally unavailable on the phone. In fact, over the past year, my Gainesville district office has processed nearly 200 casework issues involving the IRS, and with an IRS backlog of more than 2 million returns, I know this issue is felt by taxpayers across the country.

While great reforms were made in President Trump's 2017 Tax Cuts and Jobs Act, I believe the next necessary step is to completely overhaul our overly complex Tax Code with the FairTax Act. The FairTax Act represents a long-term solution by repealing all Federal, corporate, and individual income taxes, payroll taxes, self-employment taxes, and death taxes, replacing our misguided system with the revenue-neutral personal consumption tax.

Under the FairTax Act, Americans would be able to keep their entire paycheck and only pay taxes on the goods and services that they actually purchase. With no national income tax, there would be no need to file a tax return. April 15--or in this year's case, April 18, today--would become just another beautiful spring day.

The FairTax Act is also a critical step to truly stop the weaponization of the IRS. In 2013, I was a victim of the IRS' abuse through unjustified civil asset forfeiture against my small business to the tune of $940,000. I relentlessly fought back for months, eventually reclaiming my hard-earned money through the court system. Then I took my case to Congress leading to the creation and passage of what eventually was called the Clyde-Hirsch-Sowers RESPECT Act, which President Trump signed into law to ensure no American faces this injustice ever again.

Unfortunately, I know that I am not the only victim of the severe overreach of the Internal Revenue Service. In fact, to make matters worse, just last year, my Democratic colleagues provided the IRS with a whopping $80 billion with the primary purpose of expanding the already bloated agency. The IRS recently confirmed it is set to hire nearly 30,000 new employees over the next 2 years drastically increasing the agency's auditing capabilities in order to rake in billions of dollars to pay for President Biden's pricey Green New Deal agenda.

House Republicans' first vote this Congress repealed this unnecessary funding authorization, and it is past time for Congress to fully recoup this money--sending a strong message that this institution values fiscal responsibility and stands against the weaponization of the IRS.

Not only would Congressman Carter's FairTax Act eliminate the need for the IRS, but it would also lead to economic prosperity. Economists resoundingly agree that the FairTax Act would significantly boost our Nation's economy. Eliminating corporate taxes would incentivize corporations to headquarter in the United States, which would provide new jobs and economic development in our communities. The cost savings these companies experience will drive the competitive market, ultimately lowering prices of goods and services for Americans. In turn, Americans would have more freedom to reinvest in the economy since there would be no tax on pure investments.

In closing, I am a proud supporter of Representative Carter's FairTax Act, and I strongly urge my colleagues to support this commonsense bill to not only simplify but also improve our tax system.