Flat Tax Amendment/A Bill of State Rights

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<section begin=Summary />

Summary

The Congress shall have no other power to levy or relieve taxes upon the income of the People of the United states than to establish one single rate upon total personal income, one single rate upon business income, and one single rate upon the income of not-for-profit institutions. The total length of laws defining income, non-discretionary losses and expenses is limited to be maximally general by the imposition of length restrictions. <section end=Summary />

<section begin=Motivation />

Motivation

  • A complicated tax system is subject to abuse. The IRS has been used as a political weapon against american citizens, and as a payoff mechanism for crony industrialists.
  • The power to tax and spend is difficult to offset by an adequate check and balance. A simplified and ultimately limited tax code, with a high bar for the raising of taxes, is the only feasible institutional check on the Federal tax collection.
  • A flat tax is more just and equitable.
  • Complicated tax systems constitute a network of hidden and persistent government subsidies, which in the whole should be accomplished via some other transparent mechanism, if at all.

(Read more...) <section end=Motivation />

<section begin=Fulltext />

Full Amendment Text

Section 1. The U.S. Congress shall have no power to levy or relieve taxes upon citizens of the United States except to establish one unitary rate upon personal income, one unitary rate upon business income, and one unitary rate upon non-profit, philanthropic income.

Section 2. Taxable personal income, business income, and non-profit income, shall be constrained by three maximum length limits, as shall be established by two-thirds of the vote of Congress, or one-half of all the state legislatures.

Section 3. Any portion of Federal tax law that exceeds the length limits imposed in Section two of this Act is non-enforceable and void.

Section 4. No person or institution shall be subject to the seizure or withholding of their property except under due process of law.

<section end=Fulltext />

<section begin=Attribution />

Attribution

This proposed constitutional amendment is inspired by the ideas outlined in the proposed legislation in The Hoover Tax Plan.

This page was introduced and is being maintained by: A Bill of State Rights. <section end=Attribution />