Tax Reform

Federal Tax Reform

Replace all six federal tax categories with a single 10% National Sales Tax — eliminating fraud, reducing overhead, and creating a hard ceiling to government spending.

$5.23T
FY2025 Total Federal Revenue
$2.66T
Individual Income Tax
$1.75T
Social Insurance / Payroll
Current Federal Revenue Breakdown (FY2025)
Total: $5.23 Trillion — Source: U.S. Treasury
Data: U.S. Treasury Combined Statement FY2025

The Problem: A Complex, Costly Tax System

The current federal tax code runs tens of thousands of pages. It requires individuals and businesses to spend billions of hours and dollars on compliance. The IRS employs tens of thousands of workers to enforce it. And despite all of this complexity, fraud and misconduct persist.

Proposed Solution
Replace the entire tax code with a single 10% National Sales Tax on consumer purchases (groceries exempt). One tax. One rate. No loopholes.
Current System vs. Proposed System
Simplification from 6 tax categories to 1

Individual Income Tax → Eliminated

$2.66T
Current: Individual Income Tax
50.7%
Share of Federal Revenue
$0
Proposed: Replaced by 10% NST
  • All individual income taxes eliminated — replaced by the 10% National Sales Tax on consumer purchases
  • No more filing individual income taxes
  • Easier for employers to pay individuals (not having to calculate income tax)
  • IRS not needed for tax compliance — massive administrative savings
  • Exempt all Groceries (Food & Beverages) to protect families

Payroll Taxes → Eliminated

$1.75T
Current: Social Insurance Taxes
33.4%
Share of Federal Revenue
$0
Proposed: Eliminated
  • Social Security to be considered part of debt and paid with dedicated allocations from the 10% National Sales Tax
  • Federal Government to refund all prior contributions into a General Retirement Account
  • Priority given to those already in or near retirement

Excise Taxes → Eliminated

$106B
Current: Excise Taxes
2.0%
Share of Federal Revenue

Eliminate all excise taxes. The states are closer to assess the needs of their state as it relates to Gas, Alcohol, Tobacco, and Airports.


Corporate Taxes → Eliminated

$452B
Current: Corporate Income Tax
$0
Proposed: Eliminated Entirely

The corporate income tax is eliminated entirely. Corporations pay the 10% National Sales Tax on their consumer purchases like everyone else — no separate corporate tax, no complex deductions, no loopholes.


Revenue Calculation

~$20T
U.S. Personal Consumption Expenditures (BEA, Q4 2025)
-$2T
Exempt groceries / food-at-home
~$1.8T
Annual revenue at 10%
Revenue Basis
Based on ~$20T in annual U.S. personal consumption expenditures (BEA, Q4 2025), minus ~$2T in exempt grocery/food-at-home spending = ~$18T taxable base. At 10%, this generates approximately $1.8T annually. Revenue grows with GDP — at 3.5% nominal growth, Year 5 revenue reaches ~$2.1T and Year 10 reaches ~$2.5T.

Key Advantages

  • Tax collected at point of sale — no individual filing required
  • Does not give favorability to one industry or business over another
  • The 10% rate creates a hard ceiling to government spending — no program survives without revenue
  • Near-impossible to evade at scale — every retail transaction is tracked electronically

One tax. One rate. No loopholes. The entire current tax code is eliminated and replaced with the simplest possible system — a single 10% National Sales Tax. This takes out, for the most part, the ability for fraud and misconduct.

Data: U.S. Treasury Combined Statement FY2025 (current revenue), BEA Personal Consumption Expenditures Q4 2025 (taxable base)
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