FairTax Act of 2025

Introduced Jan 3, 2025Latest action Jan 3, 2025Taxation

Plain-English summary

FairTax Act of 2025 This bill replaces federal income, payroll, estate, and gift taxes with a federal sales tax beginning in 2027 and eliminates the Internal Revenue Service. The bill establishes a 23% tax-inclusive (30% tax-exclusive) federal sales tax rate on taxable property and services to be administered primarily by each state. The federal sales tax rate is adjusted annually beginning in 2028 so that it is the sum of the general revenue rate (14. 91%); old-age, survivors and disability insurance rate; and hospital insurance rate.

Deterministically condensed from the official CRS summary; verify details in the official record.

People and recorded decisions

Sponsors, Cosponsors & House Votes

Barry Loudermilk

Cosponsor · Republican · GA

John R. Carter

Cosponsor · Republican · TX

Eric Burlison

Cosponsor · Republican · MO

Earl Leroy Carter

Sponsor · Republican · GA

Andrew P Harris

Cosponsor · Republican · MD

Scott Perry

Cosponsor · Republican · PA

Richard McCormick

Cosponsor · Republican · GA

Mark Harris

Cosponsor · Republican · NC

Dale W. Strong

Cosponsor · Republican · AL

Andrew Clyde

Cosponsor · Republican · GA

Andy Biggs

Cosponsor · Republican · AZ

Warren Davidson

Cosponsor · Republican · OH

Felix Barry Moore

Cosponsor · Republican · AL

John H. Rutherford

Cosponsor · Republican · FL

Michael A Collins Jr.

Cosponsor · Republican · GA

No linked House roll-call vote is available yet. Senate votes are not currently synchronized.

Official Subjects

TaxationConstitution and constitutional amendmentsDepartment of the TreasuryEmployment taxesExecutive agency funding and structureForeign and international corporationsFraud offenses and financial crimesGamblingGames and hobbiesGovernment information and archivesAdministrative law and regulatory proceduresIncome tax creditsIncome tax deductionsIncome tax ratesInterest, dividends, interest ratesIntergovernmental relationsInternal Revenue Service (IRS)MedicarePoverty and welfare assistanceGovernment trust funds

Sources & text

Official Congress.gov record ↗Introduced in House ↗Introduced in House ↗Introduced in House ↗

Congress.gov data last updated Sep 23, 2026. Automated summaries preserve a source version and generation timestamp; human edits are explicitly recorded.