I 

114TH CONGRESS 

1ST SESSION H. R. 27 

To terminate the Internal Revenue Code of 1986. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 6, 2015 

Mr. GOODLATTE (for himself, Mr. MARINO, Mr. JOYCE, Mr. WALBERG, Mr. 

WILSON of South Carolina, Mr. FLORES, Mr. POE of Texas, Mr. 

PITTENGER, Mr. FRANKS of Arizona, Mr. MULVANEY, Mr. YOHO, Mr. 

JONES, Mr. CHABOT, Mr. DUNCAN of Tennessee, Mr. CHAFFETZ, Mr. 

ROE of Tennessee, Mr. LONG, Mr. SENSENBRENNER, Mr. BILIRAKIS, Mr. 

GARRETT, Mr. GRIFFITH, Mr. CULBERSON, Mr. AMASH, Mr. 

SCHWEIKERT, Mr. AMODEI, Mr. WESTMORELAND, Mrs. BLACKBURN, Mr. 

WEBER of Texas, Mr. FORBES, Mr. NEWHOUSE, Mr. GOSAR, and Mr. 

WOODALL) 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, 

3 SECTION 1. SHORT TITLE. 

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

5 Act’’. 


emcdonald on DSK67QTVN1PROD with BILLS
2 

•HR 27 IH

1 SEC. 2. TERMINATION OF INTERNAL REVENUE CODE OF 

2 1986. 

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

4 Internal Revenue Code of 1986— 

5 (1) for any taxable year beginning after Decem6 ber 31, 2019; and 

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

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

9 any period after December 31, 2019. 

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

11 taxes imposed by— 

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

13 self-employment income); 

14 (2) chapter 21 of such Code (relating to Fed15 eral Insurance Contributions Act); and 

16 (3) chapter 22 of such Code (relating to Rail17 road Retirement Tax Act). 

18 SEC. 3. NEW FEDERAL TAX SYSTEM. 

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

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

21 system that— 

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

23 (2) provides tax relief for working Americans; 

24 (3) protects the rights of taxpayers and reduces 

25 tax collection abuses; 


emcdonald on DSK67QTVN1PROD with BILLS
3 

•HR 27 IH

1 (4) eliminates the bias against savings and in2 vestment; 

3 (5) promotes economic growth and job creation; 

4 and 

5 (6) does not penalize marriage or families. 

6 (b) TIMING OF IMPLEMENTATION.—In order to en7 sure an easy transition and effective implementation, the 

8 Congress hereby declares that any new Federal tax system 

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

10 than July 4, 2019. 

11 SEC. 4. DELAY OF TERMINATION DATES. 

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

13 House of Representatives or the Senate, a bill or joint res14 olution, amendment, or conference report carrying a 

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

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

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

18 Members voting, a quorum being present. 

19 (b) RULES OF THE SENATE AND HOUSE.—The pro20 visions of subsection (a) are enacted by the Congress as 

21 an exercise of the rulemaking power of the House of Rep22 resentatives and the Senate, respectively, and as such they 

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

24 respectively, or of that House to which they specifically 


emcdonald on DSK67QTVN1PROD with BILLS
4 

•HR 27 IH

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

2 the extent that they are inconsistent therewith. 

Æ 


emcdonald on DSK67QTVN1PROD with BILLS