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   &lt;pre&gt;[Congressional Record Volume 167, Number 29 (Monday, February 15, 2021)][House]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Mr. BURGESS:H.R. 1040.Congress has the power to enact this legislation pursuantto the following:The attached bill falls within Congress' constitutionallyenumerated power to enact legislation pertaining to an incometax pursuant to Article I, Section VIII, ``The Congress shallhave power to lay and collect Taxes.''Moreover, Congress was given the authority to tax income atthe federal level pursuant to Amendment XVI, ``The Congressshall have power to lay and collect taxes on incomes, fromwhatever source derived, without apportionment among theseveral states, and without regard to any census orenumeration,''[Page H514]&lt;/pre&gt;
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     To amend the Internal Revenue Code to establish a flat tax, and for other purposes.
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     &lt;p&gt;&lt;strong&gt;Flat Tax Act &lt;/strong&gt;&lt;/p&gt; &lt;p&gt;This bill authorizes an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing income tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. &lt;/p&gt; &lt;p&gt;The bill calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. "Business taxable income" is gross active income reduced by certain deductions for the cost of business inputs, wages, and retirement contributions. &lt;/p&gt; &lt;p&gt;The bill imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this bill and 17% thereafter. &lt;/p&gt; &lt;p&gt;The bill also repeals the estate, gift, and generation-skipping transfer taxes. &lt;/p&gt; &lt;p&gt; A two-thirds vote of the House of Representatives and the Senate is required to increase the flat tax rate proposed by this bill or to reduce the amount of the standard deduction or business-related deductions allowed by this bill. &lt;/p&gt;
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   Flat Tax Act
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     To amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system.
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    Executive Comment Requested from Federal Judicial Center, Graduate Fellows Program, Harry S Truman Scholarship.
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2021-10-01
Ways and Means Committee
hswm00
1
House committee actions
Executive Comment Requested from Federal Judicial Center, Graduate Fellows Program, Harry S Truman Scholarship.
Committee
H11100
2021-02-15
Rules Committee
hsru00
2
House floor actions
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
IntroReferral
H11100
2021-02-15
Ways and Means Committee
hswm00
2
House floor actions
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
IntroReferral
Intro-H
2021-02-15
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Library of Congress
Introduced in House
IntroReferral
1000
2021-02-15
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Introduced in House
IntroReferral
2021-02-15T14:33:40Z
Referred to
House
Rules Committee
hsru00
Standing
2021-02-15T14:33:35Z
Referred to
House
Ways and Means Committee
hswm00
Standing
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
2021-02-15
2021-10-01
Executive Comment Requested from Federal Judicial Center, Graduate Fellows Program, Harry S Truman Scholarship.
House
Taxation
2022-12-22
Referred to the House Committee on Ways and Means.
CRS
Related bill
To amend the Internal Revenue Code to establish a flat tax, and for other purposes.
HR
B001248
26
Michael
Rep. Burgess, Michael C. [R-TX-26]
N
Burgess
C.
R
TX
Employment taxes Income tax deductions Income tax rates Legislative rules and procedure Tax reform and tax simplification Transfer and inheritance taxes
2021-02-15
Introduced in House
 <p><strong>Flat Tax Act </strong></p> <p>This bill authorizes an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing income tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. </p> <p>The bill calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. "Business taxable income" is gross active income reduced by certain deductions for the cost of business inputs, wages, and retirement contributions. </p> <p>The bill imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this bill and 17% thereafter. </p> <p>The bill also repeals the estate, gift, and generation-skipping transfer taxes. </p> <p> A two-thirds vote of the House of Representatives and the Senate is required to increase the flat tax rate proposed by this bill or to reduce the amount of the standard deduction or business-related deductions allowed by this bill. </p>
2021-03-25T16:50:04Z
00
2021-02-15T05:00:00Z
Introduced in House
https://www.govinfo.gov/content/pkg/BILLS-117hr1040ih/xml/BILLS-117hr1040ih.xml
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Introduced in House
To amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system.
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Introduced in House
Flat Tax Act
Short Title(s) as Introduced
HR
2023-03-08T19:58:55Z
2023-03-08T19:58:55Z
3.0.0
2022-12-22
Referred to the House Committee on Ways and Means.
CRS
Related bill
To amend the Internal Revenue Code to establish a flat tax, and for other purposes.
HR
2021-10-01
Ways and Means Committee
hswm00
1
House committee actions
Executive Comment Requested from Federal Judicial Center, Graduate Fellows Program, Harry S Truman Scholarship.
Committee
H11100
2021-02-15
Rules Committee
hsru00
2
House floor actions
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
IntroReferral
H11100
2021-02-15
Ways and Means Committee
hswm00
2
House floor actions
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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2021-02-15
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Library of Congress
Introduced in House
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B001248
26
Michael
Rep. Burgess, Michael C. [R-TX-26]
N
Burgess
C.
R
TX
Employment taxes Income tax deductions Income tax rates Legislative rules and procedure Tax reform and tax simplification Transfer and inheritance taxes
2021-02-15
Introduced in House
 <p><strong>Flat Tax Act </strong></p> <p>This bill authorizes an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing income tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. </p> <p>The bill calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. "Business taxable income" is gross active income reduced by certain deductions for the cost of business inputs, wages, and retirement contributions. </p> <p>The bill imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this bill and 17% thereafter. </p> <p>The bill also repeals the estate, gift, and generation-skipping transfer taxes. </p> <p> A two-thirds vote of the House of Representatives and the Senate is required to increase the flat tax rate proposed by this bill or to reduce the amount of the standard deduction or business-related deductions allowed by this bill. </p>
2021-03-25T16:50:04Z
00
Flat Tax Act
Flat Tax Act
Display Title
IH
Introduced in House
To amend the Internal Revenue Code of 1986 to provide taxpayers a flat tax alternative to the current income tax system.
Official Title as Introduced
IH
Introduced in House
Flat Tax Act
Short Title(s) as Introduced
2021-10-01
Executive Comment Requested from Federal Judicial Center, Graduate Fellows Program, Harry S Truman Scholarship.