Taxes

Our current tax code needs extensive reform because it is too complex, it reduces savings and investments, and it punishes American creativity and hard work.

• I support abolishing the income tax and the Internal Revenue Service and replacing it with a national retail consumption tax to be administered by the states.
  
  
• I am a lead cosponsor of Representative John Linder’s (R-GA) bill, H.R. 25, the Fair Tax Act. This bill would repeal all federal personal income taxes, corporate income taxes, payroll taxes, self-employment taxes, capital gains taxes, and gift and estate taxes and replace them with a twenty-three percent sales tax on all retail sales of new goods and services.
  
  
• The Fair Tax Act will expand the economy by allowing Americans to keep more of their hard-earned money.
  
  
• Until Congress can reform the tax code with the Fair Tax Act, I support lowering taxes so American families can keep and invest more of their hard-earned money.

PRESS RELEASES
Congressman Culberson Votes Against Higher Energy Taxes, 2/28/08
Culberson Votes for Tax Rebate Legislation to Boost the Economy, 1/30/08
Tax Day is Here Again, 4/17/07
Culberson Statement on Tax Relief Act, 5/10/06

SPONSORED / COSPONSORED LEGISLATION IN THE 110th CONGRESS
H.R. 1559 - Armed Force Tax Relief Act of 2007
H.J.Res. 16 - Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment
H.R. 25 - Fair Tax Act of 2007
H.R. 60 - To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes
H.R. 510 - Tax Code Termination Act
H.R. 743 - Permanent Internet Tax Freedom Act of 2007
H.R. 1023 - To repeal the imposition of withholding on certain payments made to vendors by government entities
H.R. 1112 - Stealth Tax Relief Extension Act of 2007
H.R. 1194 - Telephone Excise Tax Repeal Act of 2007
H.R. 1261 - Capital Gains Inflation Relief Act of 2007
H.R. 1366 - Individual AMT Repeal Act of 2007
H.R. 1586 - Death Tax Repeal Act of 2007
H.R. 1610 - To amend the Internal Revenue Code of 1986 to reduce the tax on beer to its pre-1991 level
H.R. 1770 - Corrosion Prevention Act of 2007
H.R. 1942 - AMT Middle Class Fairness Act of 2007
H.R. 2138 - Investment in America Act of 2007
H.R. 2253 - AMT Rate Reduction Act of 2007
H.R. 2380 - Death Tax Repeal Permanency Act of 2007
H.R. 2488 - To amend the Internal Revenue Code of 1986 to reduce the rate of tax on distilled spirits to its pre-1985 level
H.R. 2734 - Tax Increase Prevention Act of 2007
H.R. 3622 - To amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of depreciation deduction
H.R. 3818 - Taxpayer Choice Act of 2007
H.R. 4368 - To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals called to active duty
H.R. 5031 - Stealth Tax Relief Extension Act of 2008 
H.R. 5109 - Economic Growth Act of 2008

To see how the President’s tax cuts have benefited the economy, please visit the link below.

Effects of Bush Tax Cuts