A bill to repeal the current Internal Revenue Code and replace it with a flat tax, thereby guaranteeing economic growth and greater fairness for all Americans.

This bill proposes a fundamental overhaul of the United States tax system by repealing the existing Internal Revenue Code and replacing it with a single-rate "flat tax." Under this plan, the current graduated income tax brackets would be eliminated and replaced with a uniform tax rate of 19% for the first two years, dropping to 17% thereafter.

For the average citizen, this would mean that all income from wages, retirement distributions, and unemployment compensation would be taxed at the same fixed percentage after accounting for a significantly increased standard deduction. The bill would eliminate almost all existing tax credits, deductions (such as the mortgage interest deduction), and the Alternative Minimum Tax, while also repealing federal estate and gift taxes. Additionally, it would establish a matching flat tax on business activities and require a three-fifths "supermajority" vote in both the House and Senate to raise tax rates or create new loopholes in the future.