H.R. 25 · 118th Congress

FairTax Act of 2023

Introduced on Jan 9, 2023 by Earl L. "Buddy" Carter (R-GA-1). 26 cosponsors, all from the sponsor's party. Latest action (Jan 9, 2023): Referred to the House Committee on Ways and Means.

Stage
Introduced
Introduced
Jan 9, 2023
Cosponsors
26
0 from the other party
Policy area
Taxation
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Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. 2Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official 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.

Subjects

  • Administrative law and regulatory procedures
  • Constitution and constitutional amendments
  • Department of the Treasury
  • Employment taxes
  • Executive agency funding and structure
  • Foreign and international corporations
  • Fraud offenses and financial crimes
  • Gambling
  • Games and hobbies
  • General taxation matters
  • Government information and archives
  • Government trust funds
  • Income tax credits
  • Income tax deductions
  • Income tax rates
  • Interest, dividends, interest rates
  • Intergovernmental relations
  • Internal Revenue Service (IRS)
  • Medicare
  • Poverty and welfare assistance
  • Sales and excise taxes
  • Small business
  • Social security and elderly assistance
  • State and local government operations
  • State and local taxation
  • Tax administration and collection, taxpayers
  • Tax reform and tax simplification
  • Taxation of foreign income
  • Transfer and inheritance taxes

Summary

By the Congressional Research Service (Introduced in House, Jan 9, 2023). Public domain.

FairTax Act of 2023

This bill 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 taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2025, 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 FY2027.

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.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Earl L. "Buddy" CarterR-GA-1Sponsor

Republicans · 26

Withdrawn cosponsors

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Jan 9, 2023Introduced in House
  2. Jan 9, 2023Introduced in House
  3. Jan 9, 2023 · HouseReferred to the House Committee on Ways and Means.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. NATIONAL TREASURY EMPLOYEES UNION5 reports
    $1.5M reported (all issues)
  2. NATIONWIDE MUTUAL INSURANCE COMPANY5 reports
    $3M reported (all issues)
  3. National Retail Federation5 reports
  4. SMITH & WESSON BRANDS, INC.5 reports
    $225K reported (all issues)Federal contractor: SMITH & WESSON SALES COMPANYAI match · 100%
  5. AFL-CIO1 report
    $620K reported (all issues)Federal contractor: AFL-CIO WORKING FOR AMERICA INSTITUTE, INC. (THE)AI match · 92%
  6. Americans for Tax Reform1 report
    $60K reported (all issues)
  7. New Venture Fund1 report
    $540K reported (all issues)

Reports filed in 2023, 2024.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 10, 2026 · loaded Oct 10, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 10, 2026 · loaded Oct 10, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.