I 
112TH CONGRESS 
2D SESSION 
H. R. 6169 
To provide for expedited consideration of a bill providing for comprehensive 
tax reform. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 24, 2012 
Mr. DREIER (for himself, Mr. CAMP, Mr. SESSIONS, Mr. BISHOP of Utah, Mr. 
WOODALL, Mr. NUGENT, Mr. SCOTT of South Carolina, Mr. WEBSTER, 
Mr. ROSKAM, Mr. BRADY of Texas, Mr. BERG, Mr. REED, Mr. SMITH 
of Nebraska, Mr. SCHOCK, Mr. DAVIS of Kentucky, Ms. JENKINS, Mrs. 
BLACK, Mr. HERGER, Mr. GERLACH, Mr. SAM JOHNSON of Texas, Mr. 
BOUSTANY, Mr. TIBERI, and Mr. MARCHANT) introduced the following 
bill; which was referred to the Committee on Rules 
A BILL 
To provide for expedited consideration of a bill providing 
for comprehensive tax reform. 
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 ‘‘Pathway to Job Cre-
ation through a Simpler, Fairer Tax Code Act of 2012’’. 
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SEC. 2. FINDINGS AND PURPOSES. 
(a) FINDINGS.—Congress finds that the following 
problems exist with the Internal Revenue Code of 1986 
(in this section referred to as the ‘‘tax code’’): 
(1) The tax code is unfair, containing hundreds 
of provisions that only benefit certain special inter-
ests, resulting in a system of winners and losers. 
(2) The tax code violates the fundamental prin-
ciple of equal justice by subjecting families in similar 
circumstances to significantly different tax bills. 
(3)(A) Many tax preferences, sometimes re-
ferred to as ‘‘tax expenditures’’, are similar to Gov-
ernment spending—instead of markets directing eco-
nomic resources to their most efficient uses, the 
Government directs resources to other uses, creating 
a drag on economic growth and job creation. 
(B) The exclusions, deductions, credits, and 
special rules that make up such tax expenditures 
amount to over $1 trillion per year, nearly matching 
the total amount of annual revenue that is generated 
from the income tax itself. 
(C) In some cases, tax subsidies can literally 
take the form of spending through the tax code, re-
distributing taxes paid by some Americans to indi-
viduals and businesses who do not pay any income 
taxes at all. 
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(4) The failure to adopt a permanent tax code 
with stable statutory tax policy has created greater 
economic uncertainty. Tax rates have been scheduled 
to increase sharply in 3 of the last 5 years, requiring 
the enactment of repeated temporary extensions. Ad-
ditionally, approximately 70 other, more targeted tax 
provisions expired in 2011 or are currently sched-
uled to expire by the end of 2012. 
(5) Since 2001, there have been nearly 4,500 
changes made to the tax code, averaging more than 
one each day over the past decade. 
(6) The tax code’s complexity leads nearly nine 
out of ten families either to hire tax preparers (60 
percent) or purchase software (29 percent) to file 
their taxes, while 71 percent of unincorporated busi-
nesses are forced to pay someone else to prepare 
their taxes. 
(7) The cost of complying with the tax code is 
too burdensome, forcing individuals, families, and 
employers to spend over six billion hours and over 
$160 billion per year trying to comply with the law 
and pay the actual tax owed. 
(8) Compliance with the current tax code is a 
financial hardship for employers that falls dispropor-
tionately on small businesses, which spend an aver-
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