I 

113TH CONGRESS 

1ST SESSION H. R. 352 

To terminate the Internal Revenue Code of 1986. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 23, 2013 

Mr. GOODLATTE (for himself, Mr. THORNBERRY, Mr. DUNCAN of Tennessee, 

Mr. GRIFFITH of Virginia, Mr. MCINTYRE, Mr. COFFMAN, Mr. WESTMORELAND, Mr. BURGESS, Mr. SENSENBRENNER, Mr. SIMPSON, Mr. 

BACHUS, Mr. WITTMAN, Mr. BROUN of Georgia, Mr. BISHOP of Utah, 

Mrs. MCMORRIS RODGERS, Mr. SCALISE, Mr. LUETKEMEYER, Mr. 

FORBES, Mr. LONG, Mr. HASTINGS of Washington, Mr. MCKEON, Mr. 

ISSA, Mr. LUCAS, Mr. UPTON, Mr. WALDEN, Mr. MILLER of Florida, Mr. 

KLINE, Mr. MCCARTHY of California, Mr. ROGERS of Michigan, Mr. 

MCHENRY, Mr. KING of Iowa, Mr. JOHNSON of Ohio, Mr. POSEY, Mr. 

LAMBORN, Mr. ROGERS of Kentucky, Mr. KINGSTON, Mr. JORDAN, Mr. 

BONNER, Mr. PITTS, Mr. CAMPBELL, Mr. CARTER, Mr. FLEMING, Mr. 

MICA, Mr. SHIMKUS, Mr. CALVERT, Mr. MARCHANT, Mr. BRADY of 

Texas, Mr. TERRY, Mr. GOHMERT, Mrs. BLACKBURN, Mr. CONAWAY, 

Mrs. BACHMANN, Mr. ROGERS of Alabama, Mr. GINGREY of Georgia, Mr. 

ROE of Tennessee, Mr. NEUGEBAUER, Mr. WOODALL, Mr. HURT, Mr. 

LATTA, Mr. GARRETT, Mr. WALBERG, Mr. LATHAM, Mr. MCCLINTOCK, 

Mr. PRICE of Georgia, Mr. FRANKS of Arizona, Mr. WEBER of Texas, 

Mr. AMODEI, Mr. BENISHEK, and Mr. BOUSTANY) introduced the following bill; which was referred to the Committee on Ways and Means, 

and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such 

provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To terminate the Internal Revenue Code of 1986. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


smartinez on DSK6TPTVN1PROD with 
2 

•HR 352 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Tax Code Termination 

3 Act’’. 

4 SEC. 2. TERMINATION OF INTERNAL REVENUE CODE OF 

5 1986. 

6 (a) IN GENERAL.—No tax shall be imposed by the 

7 Internal Revenue Code of 1986— 

8 (1) for any taxable year beginning after Decem9 ber 31, 2017; and 

10 (2) in the case of any tax not imposed on the 

11 basis of a taxable year, on any taxable event or for 

12 any period after December 31, 2017. 

13 (b) EXCEPTION.—Subsection (a) shall not apply to 

14 taxes imposed by— 

15 (1) chapter 2 of such Code (relating to tax on 

16 self-employment income); 

17 (2) chapter 21 of such Code (relating to Fed18 eral Insurance Contributions Act); and 

19 (3) chapter 22 of such Code (relating to Rail20 road Retirement Tax Act). 

21 SEC. 3. NEW FEDERAL TAX SYSTEM. 

22 (a) STRUCTURE.—The Congress hereby declares that 

23 any new Federal tax system should be a simple and fair 

24 system that— 

25 (1) applies a low rate to all Americans; 

26 (2) provides tax relief for working Americans; 


smartinez on DSK6TPTVN1PROD with 
3 

•HR 352 IH

1 (3) protects the rights of taxpayers and reduces 

2 tax collection abuses; 

3 (4) eliminates the bias against savings and in4 vestment; 

5 (5) promotes economic growth and job creation; 

6 and 

7 (6) does not penalize marriage or families. 

8 (b) TIMING OF IMPLEMENTATION.—In order to en9 sure an easy transition and effective implementation, the 

10 Congress hereby declares that any new Federal tax system 

11 should be approved by Congress in its final form no later 

12 than July 4, 2017. 

13 SEC. 4. DELAY OF TERMINATION DATES. 

14 (a) TWO-THIRDS MAJORITY REQUIRED.—In the 

15 House of Representatives or the Senate, a bill or joint res16 olution, amendment, or conference report carrying a 

17 change of the dates specified in section 2(a) of this Act 

18 may not be considered as passed or agreed to unless so 

19 determined by a vote of not less than two-thirds of the 

20 Members voting, a quorum being present. 

21 (b) RULES OF THE SENATE AND HOUSE.—The pro22 visions of subsection (a) are enacted by the Congress as 

23 an exercise of the rulemaking power of the House of Rep24 resentatives and the Senate, respectively, and as such they 

25 shall be considered as part of the rules of each House, 


smartinez on DSK6TPTVN1PROD with 
4 

•HR 352 IH

1 respectively, or of that House to which they specifically 

2 apply, and such rules shall supersede other rules only to 

3 the extent that they are inconsistent therewith. 

Æ 


smartinez on DSK6TPTVN1PROD with