Issue Position: Tax Reform

Issue Position

Family Fairness and Opportunity Tax Reform Act (S. 1616)
The Family Fairness and Opportunity Tax Reform Act is an innovative tax reform plan that replaces much of today's complex tax system with a new, simple structure that incentivizes social mobility, promotes middle-class economic security and ends the tax code's discrimination against parents. It restores opportunities to working parents and their children to pursue happiness that right now federal policy unfairly denies them.

Ending the Parent Tax Penalty
The parent tax penalty is a glitch in the federal tax code that forces parents to pay for the cost of senior entitlement programs twice: first, when they pay their taxes; and then again by incurring the enormous costs of raising children, who will pay for the benefits of future retirees. This singles out parents for a distinct economic disadvantage, which conservative reform should correct.
Establishes two individual income tax rates
Eliminates the parent tax penalty
Repeals Obamacare taxes and the AMT
(Source: Senator Mike Lee's website)


Death Tax Repeal Act (S. 1183)
The death tax unfairly punishes Americans for a lifetime of hard work. Repealing the death tax will immediately improve the chances that family farms and businesses will survive and grow.
Immediately repeals the federal estate tax upon enactment
(Source: Senator John Thune's website)

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