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United States · Bill · HR

H.R. 25 (115th)

FairTax Act of 2017

referredUnited States· United States Congress· EN

Introduced

3 January 2017

Last action

3 January 2017 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rob Woodall, Rep. Bilirakis, Gus M. [R-FL-12], Jim Bridenstine, Mo Brooks, John Carter, Doug Collins, K. Conaway, JOHN CULBERSON, Scott DesJarlais, JOHN DUNCAN, Virginia Foxx, Trent Franks, Sam Graves, Tom Graves, Rep. Issa, Darrell [R-CA-48], Steve King, Frank Lucas, Thomas Massie, Markwayne Mullin, Pete Olson, Stevan Pearce, Ted Poe, David Roe, Mark Sanford, Rep. Walberg, Tim [R-MI-5], Ted Yoho, DON YOUNG, Tom Emmer, John Ratcliffe, Jody Hice, Barry Loudermilk, Rep. Carter, Earl L. "Buddy" [R-GA-1], STEVE CHABOT, Rob Bishop, Bill Posey, Matt Gaetz, Jeb Hensarling, Blake Farenthold, Thomas Garrett, Jim Banks, Robert Wittman, Bill Flores, Jeff Duncan, Ron DeSantis, Billy Long, Kenny Marchant, A. Ferguson, Warren Davidson

Subjects

Rule of law, Taxation

Source updated

14 January 2026

Rule of law · Taxation

Official sourceDownload fileView documentsShare

Summary

FairTax Act of 2017 This bill is a tax reform proposal that imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income and corporate income tax, employment and self-employment taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2019, with adjustments to the rate in subsequent years. There are exemptions from the tax for used and intangible property, for property or services purchased for business, export, or investment purposes, and for state government functions. Under the bill, family members who are lawful U.S. residents receive a monthly sales tax rebate (Family Consumption Allowance) based upon criteria related to family size and poverty guidelines. The states have the responsibility for administering, collecting, and remitting the sales tax to the Treasury. Tax revenues are to be allocated 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. No funding is authorized for the operations of the Internal Revenue Service after FY2021. Finally, the bill terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this bill.

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Timeline

  1. 3 January 2017

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 January 2017

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 3 January 2017

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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Sponsors

Showing 48 of 49 sponsors and actors.

Related records

Sources

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