H.R. 25 · 109th Congress · 2005–2006
Fair Tax Act of 2005
H.R. 25 in the 109th Congress (2005–2006) was introduced on Jan 4, 2005, sponsored by John Linder with 58 co-sponsors.
During the 109th Congress (2005–2006), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Jan 4, 2005
- Co-sponsors
- 58
- Policy area
- Taxation
What it does
Fair Tax Act of 2005 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2005. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. Sets the sales tax rate at 23 percent in 2007, with adjustments to the rate in subsequent years.
Summary by the nonpartisan Congressional Research Service.
Sponsor
John Linder (R-GA). Co-sponsors: 1 Democrat, 57 Republicans.
Where it stands
- IntroducedJan 4, 2005
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Sponsor introductory remarks on measure. (CR H9439) (Nov 1, 2005)
Other Taxation bills in the 109th Congress
- H.R. 241: To accelerate the income tax benefits for charitable cash contributions for the relief of victims…
- H.R. 1270: To amend the Internal Revenue Code of 1986 to extend the Leaking Underground Storage Tank Trust…
- H.R. 1134: To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain…
- H.R. 3768: Katrina Emergency Tax Relief Act of 2005
- H.R. 4440: Gulf Opportunity Zone Act of 2005
- H.R. 4297: Tax Increase Prevention and Reconciliation Act of 2005
- H.R. 1499: Heroes Earned Retirement Opportunities Act
- H.R. 6111: Tax Relief and Health Care Act of 2006
- H.R. 6131: To permit certain expenditures from the Leaking Underground Storage Tank Trust Fund.
- H.R. 6429: Fallen Firefighters Assistance Tax Clarification Act of 2006
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 25 (109th Congress): Fair Tax Act of 2005,” https://www.capitolreceipts.com/bill/109-hr-25/fair-tax-act-of-2005 (accessed 2026-10-17).