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 Com-
mittee 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Code Termination 
Act’’. 
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SEC. 2. TERMINATION OF INTERNAL REVENUE CODE OF 
1986. 
(a) IN GENERAL.—No tax shall be imposed by the 
Internal Revenue Code of 1986— 
(1) for any taxable year beginning after Decem-
ber 31, 2019; and 
(2) in the case of any tax not imposed on the 
basis of a taxable year, on any taxable event or for 
any period after December 31, 2019. 
(b) EXCEPTION.—Subsection (a) shall not apply to 
taxes imposed by— 
(1) chapter 2 of such Code (relating to tax on 
self-employment income); 
(2) chapter 21 of such Code (relating to Fed-
eral Insurance Contributions Act); and 
(3) chapter 22 of such Code (relating to Rail-
road Retirement Tax Act). 
SEC. 3. NEW FEDERAL TAX SYSTEM. 
(a) STRUCTURE.—The Congress hereby declares that 
any new Federal tax system should be a simple and fair 
system that— 
(1) applies a low rate to all Americans; 
(2) provides tax relief for working Americans; 
(3) protects the rights of taxpayers and reduces 
tax collection abuses; 
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(4) eliminates the bias against savings and in-
vestment; 
(5) promotes economic growth and job creation; 
and 
(6) does not penalize marriage or families. 
(b) TIMING OF IMPLEMENTATION.—In order to en-
sure an easy transition and effective implementation, the 
Congress hereby declares that any new Federal tax system 
should be approved by Congress in its final form no later 
than July 4, 2019. 
SEC. 4. DELAY OF TERMINATION DATES. 
(a) TWO-THIRDS
MAJORITY
REQUIRED.—In the 
House of Representatives or the Senate, a bill or joint res-
olution, amendment, or conference report carrying a 
change of the dates specified in section 2(a) of this Act 
may not be considered as passed or agreed to unless so 
determined by a vote of not less than two-thirds of the 
Members voting, a quorum being present. 
(b) RULES OF THE SENATE AND HOUSE.—The pro-
visions of subsection (a) are enacted by the Congress as 
an exercise of the rulemaking power of the House of Rep-
resentatives and the Senate, respectively, and as such they 
shall be considered as part of the rules of each House, 
respectively, or of that House to which they specifically 
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apply, and such rules shall supersede other rules only to 
the extent that they are inconsistent therewith. 
Æ 
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