III 

118TH CONGRESS 

1ST SESSION S. RES. 65 

Opposing a national sales tax on working families and supporting a tax 

cut to benefit the middle class. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 15, 2023 

Ms. ROSEN (for herself, Mr. TESTER, Mr. MENENDEZ, Ms. CORTEZ MASTO, 

Mr. FETTERMAN, Mrs. MURRAY, Ms. STABENOW, Mrs. FEINSTEIN, Mr. 

REED, Mr. KAINE, Mr. HICKENLOOPER, Ms. BALDWIN, Mr. BENNET, 

Mr. BROWN, and Mr. MERKLEY) submitted the following resolution; 

which was referred to the Committee on Finance 

RESOLUTION 

Opposing a national sales tax on working families and 

supporting a tax cut to benefit the middle class. 

Whereas hardworking families have faced significant economic challenges over the past few years, including high 

gas prices, rising costs for groceries, and increasing rent 

and home prices due to record-high inflation; 

Whereas elected leaders should be working to relieve individuals in the United States of the financial pressure at the 

kitchen table, and pass legislation that brings down costs 

rather than raises prices; 

Whereas Republicans in Congress have introduced and plan 

to consider H.R. 25, the FairTax Act of 2023, which 


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•SRES 65 IS 

would impose a new national sales tax and increase the 

price of all goods and services by 30 percent; 

Whereas, under this legislation, it is estimated that, for a 

family in the United States— 

(1) the average yearly grocery bill would rise by 

$3,500; 

(2) the cost of buying a car would go up $10,000; 

and 

(3) the cost of buying a home would increase by 

$125,000; 

Whereas the price increases brought on by the FairTax Act 

of 2023 would disproportionately impact retirees, seniors, 

and those living on a fixed income by raising prices on 

individuals whose incomes will remain flat as prices rise; 

Whereas this misguided legislation, which places a financial 

burden on seniors and hardworking families, also eliminates all income taxes for the ultra-rich; 

Whereas in recent years, Republicans in Congress have given 

massive tax cuts to billionaires and giant corporations at 

the expense of middle class families; 

Whereas Republicans in Congress have suggested paying for 

past tax cuts for corporations and the ultra-wealthy by 

cutting Social Security, Medicare, and Medicaid; 

Whereas Democrats in Congress passed the largest middle 

class tax cut in generations through the American Rescue 

Plan Act of 2021 (Public Law 117–2; 135 Stat. 4), 

which expanded the earned income tax credit and the 

child tax credit, cutting child poverty nearly in half in 

2021; and 


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•SRES 65 IS 

Whereas individuals in the United States deserve real bipartisan tax reform and a simpler, fairer tax code aimed at 

supporting the middle class: Now therefore, be it 

1 Resolved, That the Senate— 

2 (1) strongly opposes H.R. 25, the FairTax Act 

3 of 2023, which would impose an effective 30 percent 

4 sales tax on all goods and services, raising prices for 

5 hardworking families, seniors, and other individuals 

6 in the United States working to make ends meet; 

7 (2) supports the passage of a responsible tax 

8 cut that would actually benefit hardworking families 

9 and grow the middle class, while making the ultra10 wealthy and billion-dollar corporations pay their fair 

11 share; and 

12 (3) opposes paying for any tax cuts with cuts 

13 to Social Security, Medicare, or Medicaid, or cuts to 

14 pay and benefits for our servicemembers, veterans, 

15 or law enforcement. 

Æ 


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