Last week, House Judiciary Chair Bob Goodlatte (R-VA) introduced the Tax Code Termination Act, which would abolish the entire federal tax code in 2018, with exceptions for Social Security and Medicare taxes — and replace it with, well, nothing. Goodlatte’s bill does offer some vague principles that should guide Congress in enacting a replacement tax system, but it does nothing to actually replace the massive amount of federal revenues it will eliminate.
In addition to cutting off about 60 percent of federal revenues, the bill includes an unconstitutional provision providing that the end of the tax code cannot be delayed except by a two-thirds vote of both houses of Congress. The Constitution does not permit a past Congress to tie the hands of a future Congress, so this provision making it functionally impossible for future congresses to delay the end of most federal revenue is unconstitutional.
Goodlatte believes that Medicare and Social Security are unconstitutional, so it is both unsurprising that the House Judiciary Chair is too unfamiliar with the Constitution to draft a constitutional tax bill and ironic that his bill actually permits taxes for the two programs he thinks are unconstitutional.
Sixty-nine members of Congress co-sponsored Goodlatte’s unconstitutional proposal to bankrupt the federal government.
(HT: Blue Virginia)