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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Fair Tax Act of 2013

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

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.

Actions Overview (1)

01/03/2013Introduced in House

All Actions (2)

01/03/2013Referred to the House Committee on Ways and Means.
Action By: House of Representatives
01/03/2013Introduced in House
Action By: House of Representatives

Cosponsors (75)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Price, Tom [R-GA-6]* 01/03/2013
Rep. Duncan, Jeff [R-SC-3]* 01/03/2013
Rep. King, Steve [R-IA-5]* 01/03/2013
Rep. Conaway, K. Michael [R-TX-11]* 01/03/2013
Rep. Brooks, Mo [R-AL-5]* 01/03/2013
Rep. Brady, Kevin [R-TX-8]* 01/03/2013
Rep. Westmoreland, Lynn A. [R-GA-3]* 01/03/2013
Rep. Gingrey, Phil [R-GA-11]* 01/03/2013
Rep. McCaul, Michael T. [R-TX-10]* 01/03/2013
Rep. Pearce, Stevan [R-NM-2]* 01/03/2013
Rep. Long, Billy [R-MO-7]* 01/03/2013
Rep. Foxx, Virginia [R-NC-5]* 01/03/2013
Rep. Young, Don [R-AK-At Large]* 01/03/2013
Rep. Graves, Tom [R-GA-9]* 01/03/2013
Rep. Collins, Doug [R-GA-9]* 01/03/2013
Rep. Bishop, Rob [R-UT-1]* 01/03/2013
Rep. Flores, Bill [R-TX-17]* 01/03/2013
Rep. Thornberry, Mac [R-TX-13]* 01/03/2013
Rep. Broun, Paul C. [R-GA-10]* 01/03/2013
Rep. Walberg, Tim [R-MI-7]* 01/03/2013
Rep. Olson, Pete [R-TX-22]* 01/03/2013
Rep. Nugent, Richard B. [R-FL-5]* 01/03/2013
Rep. Culberson, John Abney [R-TX-7]* 01/03/2013
Rep. Roe, David P. [R-TN-1]* 01/03/2013
Rep. Lankford, James [R-OK-5]* 01/03/2013
Rep. Posey, Bill [R-FL-15]* 01/03/2013
Rep. Benishek, Dan [R-MI-1]* 01/03/2013
Rep. Harris, Andy [R-MD-1]* 01/03/2013
Rep. Hensarling, Jeb [R-TX-5]* 01/03/2013
Rep. Ross, Dennis A. [R-FL-12]* 01/03/2013
Rep. Huelskamp, Tim [R-KS-1]* 01/03/2013
Rep. Franks, Trent [R-AZ-2]* 01/03/2013
Rep. Mica, John L. [R-FL-7]* 01/03/2013
Rep. Stutzman, Marlin A. [R-IN-3]* 01/03/2013
Rep. McClintock, Tom [R-CA-4]* 01/03/2013
Rep. Carter, John R. [R-TX-31]* 01/03/2013
Rep. Duncan, John J., Jr. [R-TN-2]* 01/03/2013
Rep. Bonner, Jo [R-AL-1]* 01/03/2013
Rep. Crenshaw, Ander [R-FL-4]* 01/03/2013
Rep. Issa, Darrell E. [R-CA-49]* 01/03/2013
Rep. Jenkins, Lynn [R-KS-2]* 01/03/2013
Rep. Kingston, Jack [R-GA-1]* 01/03/2013
Rep. Lucas, Frank D. [R-OK-3]* 01/03/2013
Rep. Pompeo, Mike [R-KS-4]* 01/03/2013
Rep. Bilirakis, Gus M. [R-FL-9]* 01/03/2013
Rep. Neugebauer, Randy [R-TX-19]* 01/03/2013
Rep. Poe, Ted [R-TX-2]* 01/03/2013
Rep. Farenthold, Blake [R-TX-27]* 01/03/2013
Rep. Granger, Kay [R-TX-12]* 01/03/2013
Rep. Rigell, E. Scott [R-VA-2]* 01/03/2013
Rep. Hall, Ralph M. [R-TX-4]* 01/03/2013
Rep. Miller, Jeff [R-FL-1]* 01/03/2013
Rep. Hunter, Duncan D. [R-CA-52]* 01/03/2013
Rep. Kline, John [R-MN-2] 01/14/2013
Rep. Graves, Sam [R-MO-6] 01/14/2013
Rep. Radel, Trey [R-FL-19] 01/14/2013
Rep. Meadows, Mark [R-NC-11] 01/14/2013
Rep. DeSantis, Ron [R-FL-6] 01/23/2013
Rep. Mullin, Markwayne [R-OK-2] 02/06/2013
Rep. Yoho, Ted S. [R-FL-3] 02/12/2013
Rep. Bridenstine, Jim [R-OK-1] 02/26/2013
Rep. Wittman, Robert J. [R-VA-1] 03/04/2013
Rep. Alexander, Rodney [R-LA-5] 03/13/2013
Rep. Rooney, Thomas J. [R-FL-17] 05/17/2013
Rep. Wagner, Ann [R-MO-2] 06/10/2013
Rep. Salmon, Matt [R-AZ-5] 06/11/2013
Rep. Yoder, Kevin [R-KS-3] 06/20/2013
Rep. Sanford, Mark [R-SC-1] 07/18/2013
Rep. Bachmann, Michele [R-MN-6] 07/31/2013
Rep. Marchant, Kenny [R-TX-24] 08/02/2013
Rep. Massie, Thomas [R-KY-4] 09/12/2013
Rep. Smith, Jason [R-MO-8] 10/09/2013
Rep. Stockman, Steve [R-TX-36] 10/16/2013
Rep. Stewart, Chris [R-UT-2] 02/25/2014
Rep. DesJarlais, Scott [R-TN-4] 06/24/2014

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means01/03/2013 Referred to

No related bill information was received for H.R.25.

Latest Summary (1)

There is one summary for H.R.25. View summaries

Shown Here:
Introduced in House (01/03/2013)

Fair Tax Act of 2013 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2013.

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 2015, 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 based upon criteria related to family size and poverty guidelines.

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 FY2017. 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.