I 113th CONGRESS 1st Session H. R. 352 IN THE HOUSE OF REPRESENTATIVES January 23, 2013 Mr. Goodlatte (for himself, Mr. Thornberry , Mr. Duncan of Tennessee , Mr. Griffith of Virginia , Mr. McIntyre , Mr. Coffman , Mr. Westmoreland , Mr. Burgess , Mr. Sensenbrenner , Mr. Simpson , Mr. Bachus , Mr. Wittman , Mr. Broun of Georgia , Mr. Bishop of Utah , Mrs. McMorris Rodgers , Mr. Scalise , Mr. Luetkemeyer , Mr. Forbes , Mr. Long , Mr. Hastings of Washington , Mr. McKeon , Mr. Issa , Mr. Lucas , Mr. Upton , Mr. Walden , Mr. Miller of Florida , Mr. Kline , Mr. McCarthy of California , Mr. Rogers of Michigan , Mr. McHenry , Mr. King of Iowa , Mr. Johnson of Ohio , Mr. Posey , Mr. Lamborn , Mr. Rogers of Kentucky , Mr. Kingston , Mr. Jordan , Mr. Bonner , Mr. Pitts , Mr. Campbell , Mr. Carter , Mr. Fleming , Mr. Mica , Mr. Shimkus , Mr. Calvert , Mr. Marchant , Mr. Brady of Texas , Mr. Terry , Mr. Gohmert , Mrs. Blackburn , Mr. Conaway , Mrs. Bachmann , Mr. Rogers of Alabama , Mr. Gingrey of Georgia , Mr. Roe of Tennessee , Mr. Neugebauer , Mr. Woodall , Mr. Hurt , Mr. Latta , Mr. Garrett , Mr. Walberg , Mr. Latham , Mr. McClintock , Mr. Price of Georgia , Mr. Franks of Arizona , Mr. Weber of Texas , Mr. Amodei , Mr. Benishek , and Mr. Boustany ) introduced the following bill; which was referred to the Committee 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.

1. Short title This Act may be cited as the Tax Code Termination Act . 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 December 31, 2017; 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, 2017. (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 Federal Insurance Contributions Act ); and (3) chapter 22 of such Code (relating to Railroad Retirement Tax Act ). 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; (4) eliminates the bias against savings and investment; (5) promotes economic growth and job creation; and (6) does not penalize marriage or families. (b) Timing of implementation In order to ensure 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, 2017. 4. Delay of termination dates (a) Two-Thirds majority required In the House of Representatives or the Senate, a bill or joint resolution, 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 provisions of subsection (a) are enacted by the Congress as an exercise of the rulemaking power of the House of Representatives 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 apply, and such rules shall supersede other rules only to the extent that they are inconsistent therewith.