IV
106TH CONGRESS
1ST SESSION
H. CON. RES. 148
Expressing the sense of the Congress that the Internal Revenue Code of
1986 must be replaced with a new, low, single-rate system that is
simple and fair, allowing the Internal Revenue Service, as we know
it, to be abolished.
IN THE HOUSE OF REPRESENTATIVES
JULY 1, 1999
Mr. BONILLA (for himself, Mr. ADERHOLT, Mr. ARMEY, Mr. BAKER, Mr.
BARR of Georgia, Mr. BARTON of Texas, Mr. BLUNT, Mr. BOEHNER, Mr.
BRADY of Texas, Mr. BRYANT, Mr. BURTON of Indiana, Mr. BUYER, Mr.
CALLAHAN, Mr. CALVERT, Mr. CAMPBELL, Mr. CANADY of Florida, Mr.
CANNON, Mr. CHAMBLISS, Mrs. CHENOWETH, Mr. COBURN, Mr. COL-
LINS, Mr. COMBEST, Mr. COX, Mrs. CUBIN, Mr. CUNNINGHAM, Mr.
DEAL of Georgia, Mr. DICKEY, Mr. DOOLITTLE, Mr. EHLERS, Mrs.
EMERSON, Mr. FORBES, Mr. GRAHAM, Ms. GRANGER, Mr. HASTINGS of
Washington, Mr. HEFLEY, Mr. HOSTETTLER, Mr. HUTCHINSON, Mr.
ISTOOK, Mr. SAM JOHNSON of Texas, Mr. KINGSTON, Mr. KNOLLEN-
BERG, Mr. LATHAM, Mr. LINDER, Mr. LUCAS of Oklahoma, Mr.
MCINTOSH, Mr. METCALF, Mr. GARY MILLER of California, Mrs.
MYRICK, Mr. NETHERCUTT, Mrs. NORTHUP, Mr. NORWOOD, Mr. PACK-
ARD, Mr. PAUL, Mr. PICKERING, Mr. POMBO, Ms. PRYCE of Ohio, Mr.
RADANOVICH, Mr. ROHRABACHER, Mr. ROGAN, Mr. SCARBOROUGH, Mr.
SCHAFFER, Mr. SESSIONS, Mr. SHADEGG, Mr. SKEEN, Mr. SMITH of
Texas, Mr. SMITH of Michigan, Mr. SUNUNU, Mr. TANCREDO, Mr. TAU-
ZIN, Mr. TAYLOR of North Carolina, Mr. THORNBERRY, Mr. TIAHRT, Mr.
UPTON, Mr. WAMP, Mr. WATTS of Oklahoma, and Mr. WICKER) sub-
mitted the following concurrent resolution; which was referred to the
Committee on Ways and Means
CONCURRENT RESOLUTION
Expressing the sense of the Congress that the Internal Rev-
enue Code of 1986 must be replaced with a new, low,
•HCON 148 IH
single-rate system that is simple and fair, allowing the
Internal Revenue Service, as we know it, to be abolished.
Resolved by the House of Representatives (the Senate
concurring),
SECTION 1. SENSE OF THE CONGRESS THAT THE INTER-
NAL REVENUE CODE OF 1986 MUST BE RE-
PLACED WITH A NEW, LOW, SINGLE-RATE
SYSTEM THAT IS SIMPLE AND FAIR, ALLOW-
ING THE INTERNAL REVENUE SERVICE, AS
WE KNOW IT, TO BE ABOLISHED.
(a) FINDINGS.—The Congress finds that—
(1) the Internal Revenue Code of 1986 (‘‘the
tax code’’) is unnecessarily complex, having grown
from 14 pages at its inception to 4,896 pages by
1999;
(2) this complexity resulted in taxpayers spend-
ing 
about 
5,300,000,000 
hours 
and
$225,000,000,000 trying to comply with the tax
code in 1996;
(3) the current congressional budgetary process
is weighted too heavily toward tax increases, as evi-
denced by the fact that since 1954 there have been
27 major bills enacted that increased Federal income
taxes and only 10 bills that decreased Federal in-
come taxes;
•HCON 148 IH
and 
the 
IRS 
costs 
the 
taxpayers 
over
$6,000,000,000 each year; and
(9) the support of the President for broad tax
reform is essential for passage of such legislation.
(b) SENSE OF THE CONGRESS.—It is the sense of
the Congress that—
(1) the Internal Revenue Service, as we know
it, must be abolished, and the Internal Revenue
Code of 1986 must be replaced with a new, simple,
and fair tax system that reduces taxes and applies
a single, low rate to all Americans; and
(2) the President should submit to Congress a
comprehensive proposal to reform the Internal Rev-
enue Code of 1986 by April 1, 2000.
Æ