Issue Position: Tax Reform

Issue Position

The current IRS Code is too lengthy and complex, creating an undue burden on American families and small businesses. The IRS estimates that the average taxpayer spends roughly 13 hours per year preparing their taxes.

Supports abolishing the current tax code in favor of a system that is simpler, fairer, and has lower tax rates.

The United States must make itself more attractive to businesses by reforming the tax code. The United States has one of the highest corporate tax rates in the world at 35 percent.

Actions

Cosponsor of the Tax Code Termination Act (H.R. 352), which would abolish the IRS Code by December 31, 2017, and call on Congress to approve a new federal tax system by July of that same year. Setting a deadline will force Congress to create a simplified tax system that benefits American taxpayers and strengthens our economy.

Cosponsor of the Prevent IRS Overreach Act of 2013 (H.R. 1993), which would prohibit the IRS from hiring or transferring any personnel in order to implement Obamacare.

Cosponsor of the Keep the IRS Off Your Health Care Act of 2013 (H.R. 2009), which would prohibit the Internal Revenue Service (IRS) from implementing or enforcing Obam?acare.

Cosponsor of the Taxpayer Nondiscrimination and Protection Act of 2013 (H.R. 1950), which amends the federal criminal code to establish penalties for misconduct against a taxpayer by an Internal Revenue Service (IRS) employee during the performance of official duties, specifically including a violation of the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression.

Supports the Death Tax Repeal Act of 2013 (H.R. 2429), which would permanently repeal the estate tax.

Voted to support the Small Business Paperwork Mandate Elimination Act of 2011 (H.R. 4), which repealed a provision of the Obamacare law that requires businesses to comply with Form 1099 reporting requirements for payments of $600 or more. H.R. 4 was signed into law on April 14, 2011.

Voted to support the America Gives More Act (H.R. 4719), which includes provisions that would make the tax deduction for charitable food contributions permanent and would allow taxpayers to claim a deduction of up to 15 percent of their income for charitable food contributions. These provisions provide an important incentive for food companies to donate surplus food to charitable organizations that help families in need rather than discarding the food.

Voted in favor of H. Res. 565, which calls upon Attorney General Eric Holder to appoint a special counsel to investigate the IRS targeting, and H. Res. 574, which holds Ms. Lerner in contempt of Congress.

Cosponsored the Stop Targeting of Political Beliefs by the IRS Act of 2014 (H.R. 3865) which maintains the current definitions related to 501(c)(4) organizations and prevents the IRS from changing them for one year. New regulations proposed by the IRS would have replaced the current prohibition on tax-exempt organizations' "participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office" with a prohibition on "candidate-related political activity," which would include the previously prohibited activities in addition to advocating for or against a specific candidate, whether identified by name, photograph, or reference such as "the incumbent." The regulations would also prevent tax-exempt 501(c)(4) organizations from making any publication identifying a candidate or party 60 days before a general election and 30 days before a primary election.

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