Florida Senate - 2014 SM 118 By Senator Hays 11-00161A-14 2014118__ 1 Senate Memorial 2 A memorial to the Congress of the United States, 3 urging Congress to repeal all taxes on income and 4 enact a national retail sales tax as specified in H.R. 5 25, the Fair Tax Act of 2013. 6 7 WHEREAS, our Founding Fathers, being mindful that history 8 has demonstrated that income taxes give government too much 9 power over citizens, specifically forbade such taxes in the 10 Constitution of the United States, and 11 WHEREAS, Alexander Hamilton wrote in The Federalist No. 21 12 that “it is a signal advantage of taxes on articles of 13 consumption, that they contain in their own nature a security 14 against excess,” and 15 WHEREAS, the current income tax system requires individual 16 taxpayers to prepare annual tax returns using many complicated 17 forms, causing innocent errors that are heavily punished, and 18 WHEREAS, the current income tax system actually penalizes 19 marriage, and 20 WHEREAS, the federal income tax: 21 (1) Retards economic growth and has reduced the standard of 22 living of the American public; 23 (2) Impedes the international competiveness of United 24 States industry; 25 (3) Reduces savings and investment in the United States by 26 taxing income multiple times; 27 (4) Slows the capital formation necessary for real wages to 28 steadily increase; 29 (5) Lowers productivity; 30 (6) Imposes unacceptable and unnecessary administrative and 31 compliance costs on individual and business taxpayers; 32 (7) Is unfair and inequitable; 33 (8) Unnecessarily intrudes upon the privacy and civil 34 rights of United States citizens; 35 (9) Hides the true costs of government by embedding taxes 36 in the costs of everything that Americans buy; 37 (10) Is not being complied with at satisfactory levels and, 38 therefore, raises the tax burden on law-abiding citizens; and 39 (11) Impedes upward social mobility, and 40 WHEREAS, federal payroll taxes, including social security 41 and Medicare payroll taxes and self-employment taxes: 42 (1) Raise the cost of employment; 43 (2) Destroy jobs and cause unemployment; and 44 (3) Have a disproportionately adverse impact on lower 45 income Americans, and 46 WHEREAS, the federal estate and gift taxes: 47 (1) Force family businesses and farms to be sold by the 48 family in order to pay taxes; 49 (2) Discourage capital formation and entrepreneurship; 50 (3) Foster the continued dominance of large enterprises 51 over small family-owned companies and farms; and 52 (4) Impose unacceptably high tax-planning costs on small 53 businesses and farms, and 54 WHEREAS, a broad-based national sales tax on goods and 55 services purchased for final consumption: 56 (1) Is similar in many respects to the sales and use taxes 57 that are authorized in 45 of the 50 states; 58 (2) Will promote savings and investment; 59 (3) Will promote fairness; 60 (4) Will promote economic growth; 61 (5) Will raise the standard of living; 62 (6) Will enhance productivity and international 63 competiveness; 64 (7) Will reduce administrative burdens on the American 65 taxpayer; 66 (8) Will improve upward social mobility; and 67 (9) Will respect the privacy interests and civil rights of 68 taxpayers, and 69 WHEREAS, Congress should consider when implementing the 70 administration of a national sales tax that: 71 (1) Most of the practical experience in administering sales 72 taxes is found at the state level; 73 (2) It is desirable to harmonize federal and state 74 collection and enforcement efforts to the maximum extent 75 possible; 76 (3) It is sound tax administration policy to foster 77 administration and collection of the federal sales tax at the 78 state level in return for a reasonable administration fee to the 79 states; and 80 (4) A business that must collect and remit taxes should 81 receive reasonable compensation for the cost of doing so, and 82 WHEREAS, the 16th Amendment to the United States 83 Constitution should be repealed, NOW, THEREFORE, 84 85 Be It Resolved by the Legislature of the State of Florida: 86 87 That the Legislature of the State of Florida, with all due 88 respect, does hereby urge the United States Congress to enact 89 H.R. 25, the Fair Tax Act of 2013, which eliminates the personal 90 income tax, the alternative minimum tax, the inheritance tax, 91 the gift tax, the capital gains tax, the corporate income tax, 92 the self-employment tax, and the employee and employer payroll 93 tax and replaces them with a national retail sales tax. 94 BE IT FURTHER RESOLVED that copies of this memorial be 95 dispatched to the President of the United States, to the 96 President of the United States Senate, to the Speaker of the 97 United States House of Representatives, and to each member of 98 the Florida delegation to the United States Congress.