119th Congress · introduced in the House · Jan 3, 2025
FairTax Act of 2025
Official title from Congress.gov
Latest action (Jan 3, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jan 3, 2025)
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.
The bill includes exemptions for property or services purchased for business, investment, and certain state government functions.
Registered, qualified families may receive a monthly sales tax rebate in the amount of the monthly federal poverty level (or twice such amount for married individuals) multiplied by the federal sales tax rate. Each family member must have a Social Security number and be a lawful resident of the United States.
Federal sales tax revenues are allocated to general revenue, the Social Security trust funds, and the Medicare trust funds. (Special allocation rules apply for 2027.)
The bill eliminates appropriations for the Internal Revenue Service after FY2029 and establishes an Excise Tax Bureau and a Sales Tax Bureau within the Department of the Treasury.
Finally, the bill terminates the federal sales tax if the Sixteenth Amendment to the Constitution (authorizing a federal income tax) is not repealed within seven years from the date the bill is enacted.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
4 citations.
GUN OWNERS OF AMERICA INC · lobbying firm or registrant: GUN OWNERS OF AMERICA, INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Apr 8, 2026 · issue area: Firearms/Guns/Ammunition
$545,728
Spent on own lobbying
H.R. 1 - One Big Beautiful Bill Act H.R. 18 - Bipartisan Background Checks Act of 2025 H.R. 22 - SAVE Act H.R. 25 - FairTax Act of 2025 H.R. 38 - Constitutional Concealed Carry Reciprocity Act of 2025 H.R. 45 - FIND Act H.R. 70 - No SmartPay for Anti-2A Companies Act H.R.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
GUN OWNERS OF AMERICA INC · lobbying firm or registrant: GUN OWNERS OF AMERICA, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Nov 7, 2025 · issue area: Firearms/Guns/Ammunition
$465,065
Spent on own lobbying
H.R. 1 - One Big Beautiful Bill Act H.R. 18 - Bipartisan Background Checks Act of 2025 H.R. 22 - SAVE Act H.R. 25 - FairTax Act of 2025 H.R. 38 - Constitutional Concealed Carry Reciprocity Act of 2025 H.R. 45 - FIND Act H.R. 70 - No SmartPay for Anti-2A Companies Act H.R.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
GUN OWNERS OF AMERICA INC · lobbying firm or registrant: GUN OWNERS OF AMERICA, INC.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Firearms/Guns/Ammunition
$679,015
Spent on own lobbying
…event Family Fire Act of 2025 H.R. 45 - FIND Act H.R. 70 - No SmartPay for Anti-2A Companies Act H.R. 22 - SAVE Act H.R. 160 - Restoring Faith in Elections Act H.R. 25 - FairTax Act of 2025 H.R. 221 - Abolish the ATF Act (Burlison) H.R. 223 - Preventing Unjust Red Flag Laws Act of 2025 S. 65 - Constitutional Concealed Carry R…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
GUN OWNERS OF AMERICA INC · lobbying firm or registrant: GUN OWNERS OF AMERICA, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted May 13, 2025 · issue area: Firearms/Guns/Ammunition
$650,372
Spent on own lobbying
…event Family Fire Act of 2025 H.R. 45 - FIND Act H.R. 70 - No SmartPay for Anti-2A Companies Act H.R. 22 - SAVE Act H.R. 160 - Restoring Faith in Elections Act H.R. 25 - FairTax Act of 2025 H.R. 221 - Abolish the ATF Act (Burlison) H.R. 223 - Preventing Unjust Red Flag Laws Act of 2025 S. 65 - Constitutional Concealed Carry R…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing