Simplified, Manageable, And Responsible Tax Act

S. 1653 · 117th Congress · May 17, 2021 · 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—