under age 65 who have no employer health coverage, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Fair and Simple Tax Act of 2011’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.— 
Sec. 1. Short title, etc. 
Sec. 2. Simplified alternative determination of income tax liability for individ-
uals. 
Sec. 3. Repeal of estate and gift taxes. 
Sec. 4. Alternative minimum tax exemption amounts indexed for inflation. 
Sec. 5. Maximum corporate income tax rate reduced to 25 percent. 
Sec. 6. 15 percent rate on dividends and capital gains of individuals reduced 
to 10 percent. 
Sec. 7. Indexing of certain assets for purposes of determining gain or loss. 
Sec. 8. Retirement savings accounts. 
Sec. 9. Lifetime savings accounts. 
Sec. 10. Lifetime skills accounts. 
Sec. 11. Expanded deduction for medical care expenses; expansion of individ-
uals to whom health savings accounts may be passed on death. 
Sec. 12. Research credit made permanent. 
Sec. 13. Tax provisions of prior laws made permanent. 
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SEC. 2. SIMPLIFIED ALTERNATIVE DETERMINATION OF IN-
COME TAX LIABILITY FOR INDIVIDUALS. 
(a) IN GENERAL.—Subchapter A of chapter 1 (relat-
ing to determination of tax liability) is amended by adding 
at the end the following new part: 
‘‘PART VIII—ALTERNATIVE DETERMINATION OF 
TAX LIABILITY FOR INDIVIDUALS 
‘‘Sec. 59B. Alternative determination of tax liability for individuals. 
‘‘SEC. 59B. ALTERNATIVE DETERMINATION OF TAX LIABIL-
ITY FOR INDIVIDUALS. 
‘‘(a) IN GENERAL.—In the case of an individual, the 
net income tax of the taxpayer shall be the tax determined 
under this section. 
‘‘(b) DETERMINATION OF TAX.—The tax determined 
under this section is the amount equal to— 
‘‘(1) the sum of— 
‘‘(A) 10 percent of so much of simplified 
taxable income as does not exceed $40,000, 
‘‘(B) 15 percent of so much of simplified 
taxable income as exceeds $40,000 but does not 
exceed $150,000, and 
‘‘(C) 30 percent of so much of simplified 
taxable income as exceeds $150,000, reduced by 
‘‘(2) the sum of the credits allowed by— 
‘‘(A) section 31 (relating to tax withheld 
on wages), and 
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‘‘(B) section 24 (relating to child tax cred-
it). 
‘‘(c) SIMPLIFIED TAXABLE INCOME.—For purposes 
of this section, the term ‘simplified taxable income’ means 
the amount equal to— 
‘‘(1) gross income, minus 
‘‘(2) the sum of— 
‘‘(A) the deduction for personal exemptions 
allowed by section 151, 
‘‘(B) the deduction allowed by section 163 
for acquisition indebtedness (as defined in sec-
tion 163(h)(3)(B)) with respect to the principal 
residence (within the meaning of section 121) 
of the taxpayer, 
‘‘(C) the deduction allowed by section 164 
for State and local income taxes, 
‘‘(D) the deduction allowed by section 170 
(relating to charitable, etc., contributions and 
gifts), and 
‘‘(E) the deduction allowed by section 213 
(relating to medical, dental, etc., expenses) to 
the extent such deduction is determined under 
section 213(a)(2) (relating to individuals who 
have not attained age 65 and are not covered 
under an employer health plan). 
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‘‘(d) NET INCOME TAX.—For purposes of this sec-
tion, the term ‘net income tax’ means the sum of the reg-
ular tax liability and the tax imposed by section 55, re-
duced by the credits allowable under this part. 
‘‘(e) ESTATE AND TRUSTS.—This section shall not 
apply to an estate or trust. 
‘‘(f) SECTION TO BE ELECTIVE.—This section shall 
apply to a taxpayer for a taxable year only if elected by 
the taxpayer for such year. Such election, once made for 
a taxable year, shall be irrevocable without the consent 
of the Secretary.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
such subchapter is amended by adding at the end the fol-
lowing new item: 
‘‘PART VIII. ALTERNATIVE DETERMINATION OF TAX LIABILITY FOR 
INDIVIDUALS.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
SEC. 3. REPEAL OF ESTATE AND GIFT TAXES. 
(a) IN GENERAL.—Subtitle B is hereby repealed. 
(b) EFFECTIVE DATE.—The repeal made by sub-
section (a) shall apply to the estates of decedents dying, 
and gifts and generation-skipping transfers made, after 
December 31, 2010. 
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SEC. 4. ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNTS 
INDEXED FOR INFLATION. 
(a) IN GENERAL.—Subsection (d) of section 55 (re-
lating to exemption amount) is amended by adding at the 
end the following new paragraph: 
‘‘(4) INFLATION ADJUSTMENT.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxable year beginning in a calendar year after 
2011, the dollar amounts contained in para-
graphs (1), (2), and (3) shall be increased by 
an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2010’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof. 
‘‘(B) ROUNDING.—Any increase deter-
mined under subparagraph (A) shall be rounded 
to the nearest multiple of $100.’’. 
(b) PRIOR INCREASE MADE PERMANENT.—Para-
graph (1) of section 55(d) is amended— 
(1) by striking ‘‘$45,000 ($72,450 in the case 
of taxable years beginning in 2010 and $74,450 in 
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the case of taxable years beginning in 2011)’’ and 
inserting ‘‘$74,450’’, 
(2) by striking ‘‘$33,750 ($47,450 in the case 
of taxable years beginning in 2010 and $48,450 in 
the case of taxable years beginning in 2011)’’ and 
inserting ‘‘$48,450’’, and 
(3) by striking ‘‘paragraph (1)(A)’’ and insert-
ing ‘‘subparagraph (A)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
SEC. 5. MAXIMUM CORPORATE INCOME TAX RATE RE-
DUCED TO 25 PERCENT. 
(a) IN GENERAL.—Paragraph (1) of section 11(b) 
(relating to amount of tax on corporations) is amended 
to read as follows: 
‘‘(1) IN GENERAL.—The amount of the tax im-
posed by subsection (a) shall be the sum of— 
‘‘(A) 15 percent of so much of the taxable 
income as does not exceed $50,000, and 
‘‘(B) 25 percent of so much of the taxable 
income as exceeds $50,000.’’. 
(b) PERSONAL
SERVICE
CORPORATIONS.—Para-
graph (2) of section 11(b) is amended by striking ‘‘35 per-
cent’’ and inserting ‘‘25 percent’’. 
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(c) CONFORMING AMENDMENTS.—Paragraphs (1) 
and (2) of section 1445(e) are each amended by striking 
‘‘35 percent’’ and inserting ‘‘25 percent’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010; except that the amendments made 
by subsection (c) shall take effect on January 1, 2011. 
SEC. 6. 15 PERCENT RATE ON DIVIDENDS AND CAPITAL 
GAINS OF INDIVIDUALS REDUCED TO 10 PER-
CENT. 
(a) IN GENERAL.—Subparagraph (C) of section 
1(h)(1) (relating to maximum capital gains rate) is 
amended by striking ‘‘15 percent’’ and inserting ‘‘10 per-
cent’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
SEC. 7. INDEXING OF CERTAIN ASSETS FOR PURPOSES OF 
DETERMINING GAIN OR LOSS. 
(a) IN GENERAL.—Part II of subchapter O of chap-
ter 1 (relating to basis rules of general application) is 
amended by redesignating section 1023 as section 1024 
and by inserting after section 1022 the following new sec-
tion: 
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‘‘SEC. 1023. INDEXING OF CERTAIN ASSETS FOR PURPOSES 
OF DETERMINING GAIN OR LOSS. 
‘‘(a) GENERAL RULE.— 
‘‘(1) INDEXED
BASIS
SUBSTITUTED
FOR
AD-
JUSTED BASIS.—Solely for purposes of determining 
gain or loss on the sale or other disposition by a tax-
payer (other than a corporation) of an indexed asset 
which has been held for more than 3 years, the in-
dexed basis of the asset shall be substituted for its 
adjusted basis. 
‘‘(2) EXCEPTION
FOR
DEPRECIATION, ETC.— 
The deductions for depreciation, depletion, and am-
ortization shall be determined without regard to the 
application of paragraph (1) to the taxpayer or any 
other person. 
‘‘(b) INDEXED ASSET.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘indexed asset’ means— 
‘‘(A) common stock in a C corporation 
(other than a foreign corporation), and 
‘‘(B) tangible property, 
which is a capital asset or property used in the trade 
or business (as defined in section 1231(b)). 
‘‘(2) STOCK
IN
CERTAIN
FOREIGN
CORPORA-
TIONS INCLUDED.—For purposes of this section— 
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‘‘(A) IN
GENERAL.—The term ‘indexed 
asset’ includes common stock in a foreign cor-
poration which is regularly traded on an estab-
lished securities market. 
‘‘(B) 
EXCEPTION.—Subparagraph 
(A) 
shall not apply to— 
‘‘(i) stock in a passive foreign invest-
ment company (as defined in section 
1296), and 
‘‘(ii) stock in a foreign corporation 
held by a United States person who meets 
the requirements of section 1248(a)(2). 
‘‘(C) TREATMENT OF AMERICAN DEPOSI-
TORY RECEIPTS.—An American depository re-
ceipt for common stock in a foreign corporation 
shall be treated as common stock in such cor-
poration. 
‘‘(c) INDEXED BASIS.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The indexed basis for any 
asset is— 
‘‘(A) the adjusted basis of the asset, in-
creased by 
‘‘(B) the applicable inflation adjustment. 
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‘‘(2) APPLICABLE INFLATION ADJUSTMENT.— 
The applicable inflation adjustment for any asset is 
an amount equal to— 
‘‘(A) the adjusted basis of the asset, multi-
plied by 
‘‘(B) the percentage (if any) by which— 
‘‘(i) 
the 
gross 
domestic 
product 
deflator for the last calendar quarter end-
ing before the asset is disposed of, exceeds 
‘‘(ii) the gross domestic product 
deflator for the last calendar quarter end-
ing before the asset was acquired by the 
taxpayer (or, if later, the calendar quarter 
ending on December 31, 2009). 
The percentage under subparagraph (B) shall 
be rounded to the nearest 1⁄10 of 1 percentage 
point. 
‘‘(3) GROSS DOMESTIC PRODUCT DEFLATOR.— 
The gross domestic product deflator for any cal-
endar quarter is the implicit price deflator for the 
gross domestic product for such quarter (as shown 
in the last revision thereof released by the Secretary 
of Commerce before the close of the following cal-
endar quarter). 
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‘‘(d) SUSPENSION OF HOLDING PERIOD WHERE DI-
MINISHED
RISK
OF
LOSS; TREATMENT
OF
SHORT 
SALES.— 
‘‘(1) IN GENERAL.—If the taxpayer (or a re-
lated person) enters into any transaction which sub-
stantially reduces the risk of loss from holding any 
asset, such asset shall not be treated as an indexed 
asset for the period of such reduced risk. 
‘‘(2) SHORT SALES.— 
‘‘(A) IN GENERAL.—In the case of a short 
sale of an indexed asset with a short sale period 
in excess of 3 years, for purposes of this title, 
the amount realized shall be an amount equal 
to the amount realized (determined without re-
gard to this paragraph) increased by the appli-
cable inflation adjustment. In applying sub-
section (c)(2) for purposes of the preceding sen-
tence, the date on which the property is sold 
short shall be treated as the date of acquisition 
and the closing date for the sale shall be treat-
ed as the date of disposition. 
‘‘(B) SHORT SALE PERIOD.—For purposes 
of subparagraph (A), the short sale period be-
gins on the day that the property is sold and 
ends on the closing date for the sale. 
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‘‘(e) TREATMENT
OF
REGULATED
INVESTMENT 
COMPANIES AND REAL ESTATE INVESTMENT TRUSTS.— 
‘‘(1) ADJUSTMENTS AT ENTITY LEVEL.— 
‘‘(A) IN GENERAL.—Except as otherwise 
provided in this paragraph, the adjustment 
under subsection (a) shall be allowed to any 
qualified investment entity (including for pur-
poses of determining the earnings and profits of 
such entity). 
‘‘(B) EXCEPTION FOR CORPORATE SHARE-
HOLDERS.—Under regulations— 
‘‘(i) in the case of a distribution by a 
qualified investment entity (directly or in-
directly) to a corporation— 
‘‘(I) the determination of whether 
such distribution is a dividend shall be 
made without regard to this section, 
and 
‘‘(II) the amount treated as gain 
by reason of the receipt of any capital 
gain dividend shall be increased by the 
percentage by which the entity’s net 
capital gain for the taxable year (de-
termined without regard to this sec-
tion) exceeds the entity’s net capital 
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gain for such year determined with re-
gard to this section, and 
‘‘(ii) there shall be other appropriate 
adjustments (including deemed distribu-
tions) so as to ensure that the benefits of 
this section are not allowed (directly or in-
directly) to corporate shareholders of quali-
fied investment entities. 
For purposes of the preceding sentence, any 
amount includible in gross income under section 
852(b)(3)(D) shall be treated as a capital gain 
dividend and an S corporation shall not be 
treated as a corporation. 
‘‘(C) 
EXCEPTION
FOR
QUALIFICATION 
PURPOSES.—This section shall not apply for 
purposes of sections 851(b) and 856(c). 
‘‘(D) EXCEPTION FOR CERTAIN TAXES IM-
POSED AT ENTITY LEVEL.— 
‘‘(i) TAX ON FAILURE TO DISTRIBUTE 
ENTIRE GAIN.—If any amount is subject to 
tax under section 852(b)(3)(A) for any 
taxable year, the amount on which tax is 
imposed under such section shall be in-
creased by the percentage determined 
under subparagraph (B)(i)(II). A similar 
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rule shall apply in the case of any amount 
subject to tax under paragraph (2) or (3) 
of section 857(b) to the extent attributable 
to the excess of the net capital gain over 
the deduction for dividends paid deter-
mined with reference to capital gain divi-
dends only. The first sentence of this 
clause shall not apply to so much of the 
amount subject to tax under section 
852(b)(3)(A) as is designated by the com-
pany under section 852(b)(3)(D). 
‘‘(ii) OTHER
TAXES.—This section 
shall not apply for purposes of determining 
the amount of any tax imposed by para-
graph (4), (5), or (6) of section 857(b). 
‘‘(2) ADJUSTMENTS
TO
INTERESTS
HELD
IN 
ENTITY.— 
‘‘(A) REGULATED
INVESTMENT
COMPA-
NIES.—Stock in a regulated investment com-
pany (within the meaning of section 851) shall 
be an indexed asset for any calendar quarter in 
the same ratio as— 
‘‘(i) the average of the fair market 
values of the indexed assets held by such 
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company at the close of each month during 
such quarter, bears to 
‘‘(ii) the average of the fair market 
values of all assets held by such company 
at the close of each such month. 
‘‘(B) 
REAL
ESTATE
INVESTMENT 
TRUSTS.—Stock in a real estate investment 
trust (within the meaning of section 856) shall 
be an indexed asset for any calendar quarter in 
the same ratio as— 
‘‘(i) the fair market value of the in-
dexed assets held by such trust at the close 
of such quarter, bears to 
‘‘(ii) the fair market value of all as-
sets held by such trust at the close of such 
quarter. 
‘‘(C) RATIO OF 80 PERCENT OR MORE.—If 
the ratio for any calendar quarter determined 
under subparagraph (A) or (B) would (but for 
this subparagraph) be 80 percent or more, such 
ratio for such quarter shall be 100 percent. 
‘‘(D) RATIO OF 20 PERCENT OR LESS.—If 
the ratio for any calendar quarter determined 
under subparagraph (A) or (B) would (but for 
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this subparagraph) be 20 percent or less, such 
ratio for such quarter shall be zero. 
‘‘(E) LOOK-THRU OF PARTNERSHIPS.—For 
purposes of this paragraph, a qualified invest-
ment entity which holds a partnership interest 
shall be treated (in lieu of holding a partnership 
interest) as holding its proportionate share of 
the assets held by the partnership. 
‘‘(3) TREATMENT OF RETURN OF CAPITAL DIS-
TRIBUTIONS.—Except as otherwise provided by the 
Secretary, a distribution with respect to stock in a 
qualified investment entity which is not a dividend 
and which results in a reduction in the adjusted 
basis of such stock shall be treated as allocable to 
stock acquired by the taxpayer in the order in which 
such stock was acquired. 
‘‘(4) QUALIFIED
INVESTMENT
ENTITY.—For 
purposes of this subsection, the term ‘qualified in-
vestment entity’ means— 
‘‘(A) a regulated investment company 
(within the meaning of section 851), and 
‘‘(B) a real estate investment trust (within 
the meaning of section 856). 
‘‘(f) OTHER PASS-THRU ENTITIES.— 
‘‘(1) PARTNERSHIPS.— 
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‘‘(A) IN GENERAL.—In the case of a part-
nership, the adjustment made under subsection 
(a) at the partnership level shall be passed 
through to the partners. 
‘‘(B) SPECIAL RULE IN THE CASE OF SEC-
TION 754 ELECTIONS.—In the case of a transfer 
of an interest in a partnership with respect to 
which the election provided in section 754 is in 
effect— 
‘‘(i) the adjustment under section 
743(b)(1) shall, with respect to the trans-
feror partner, be treated as a sale of the 
partnership assets for purposes of applying 
this section, and 
‘‘(ii) with respect to the transferee 
partner, the partnership’s holding period 
for purposes of this section in such assets 
shall be treated as beginning on the date 
of such adjustment. 
‘‘(2) S CORPORATIONS.—In the case of an S 
corporation, the adjustment made under subsection 
(a) at the corporate level shall be passed through to 
the shareholders. This section shall not apply for 
purposes of determining the amount of any tax im-
posed by section 1374 or 1375. 
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‘‘(3) COMMON TRUST FUNDS.—In the case of a 
common trust fund, the adjustment made under sub-
section (a) at the trust level shall be passed through 
to the participants. 
‘‘(4) INDEXING ADJUSTMENT DISREGARDED IN 
DETERMINING LOSS ON SALE OF INTEREST IN ENTI-
TY.—Notwithstanding the preceding provisions of 
this subsection, for purposes of determining the 
amount of any loss on a sale or exchange of an in-
terest in a partnership, S corporation, or common 
trust fund, the adjustment made under subsection 
(a) shall not be taken into account in determining 
the adjusted basis of such interest. 
‘‘(g) DISPOSITIONS BETWEEN RELATED PERSONS.— 
‘‘(1) IN GENERAL.—This section shall not apply 
to any sale or other disposition of property between 
related persons except to the extent that the basis 
of such property in the hands of the transferee is a 
substituted basis. 
‘‘(2) RELATED PERSONS DEFINED.—For pur-
poses of this section, the term ‘related persons’ 
means— 
‘‘(A) persons bearing a relationship set 
forth in section 267(b), and 
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