• The current IRS Code is too lengthy and complex, creating an undue burden on American families and small businesses. The IRS estimates that the average taxpayer spends roughly 13 hours per year preparing their taxes.
• I support abolishing the current tax code in favor of a system that is simpler, fairer, and has lower tax rates.
• The United States must make itself more attractive to businesses by reforming the tax code. The United States has one of the highest corporate tax rates in the world at 35 percent.
• I am an original co-sponsor of the Tax Code Termination Act (H.R. 27), which would abolish the IRS Code by December 31, 2019, and call on Congress to approve a new federal tax system by July of that same year. Setting a deadline will force Congress to create a simplified tax system that benefits American taxpayers and strengthens our economy.
• Voted in support of the Death Tax Repeal Act of 2015 (H.R. 1105), which would permanently repeal the estate tax and ensure that individuals are not taxed on the increased value of an estate by retaining the stepped-up basis at death. Commonly known as the ‘death tax’, this is a significant burden on Americans seeking to pass down a taxable estate – including their small business or family farm – to the next generation. Imposing this tax on the transfer of the estate to every descendent poses a significant burden on Americans who wish to pass down their family farm to the next generation. This legislation passed the House on April 16, 2015.
• Co-sponsored the Universal Savings Account Act (H.R. 4094), which would permit individuals to set up a tax-free savings account and for which withdrawals – for any reason at any time – are tax-free. This legislation would allow up to $5,500 in contributions to the account each year.
• Co-sponsor of the Seniors' Tax Simplification Act of 2015 (H.R.1397), which directs the IRS to make available to taxpayers who have turned age 65 at the close of the taxable year a new federal income tax Form 1040SR, which would be similar to the Form 1040EZ.
• I voted to support the America Gives More Act (H.R. 644), which includes provisions that would make the tax deduction for charitable food contributions permanent and would allow taxpayers to claim a deduction of up to 15 percent of their income for charitable food contributions. These provisions provide an important incentive for food companies to donate surplus food to charitable organizations that help families in need rather than discarding the food.
• Voted to support the No Hires for Delinquent IRS Act (H.R. 1206), which would prevent the IRS from hiring additional employees until the Treasury Secretary confirms that no current IRS employee has a serious delinquent tax debt, meaning that they not only owe money to the IRS but that they also are not paying this debt in a timely manner. If the employee hits a patch of bad luck or circumstances but has a payment plan in place, they are not considered to be seriously delinquent. This bill is a common-sense measure to see the IRS is held to a fair standard and that it practices what it preaches.
• Voted to support the IRS Bonuses Tied to Measurable Metrics Act (H.R. 4890), which would require the IRS to complete a customer service strategy before the agency pays out further bonuses.
• I co-sponsored and voted in support of H.Con.Res. 89, a resolution expressing the sense of Congress that a carbon tax would be detrimental to the U.S. economy.
• Introduced in the summer of 2016, the Brady Tax Plan, while not perfect, appears to be a significant step forward in our efforts to reform the United States tax code.