Simplified, Manageable, And Responsible Tax Act

S. 173 · 113th Congress · Jan 29, 2013 · Lineage

A BILL

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

(a)

Short title— This Act may be cited as the “Simplified, Manageable, And Responsible Tax Act” or the “SMART Act”.

(b)

Table of contents—