Flashpoint

Dear Mr. (Name Withheld):

Thank you for contacting me regarding legislation to adopt a national sales tax (NST). I appreciate your interest in this important issue.

Proposals to replace our income tax with a national sales tax are favored by some members of Congress and outside groups, including the group Americans for Fair Taxation. Proponents of an NST contend that the adoption of a national sales tax would bring greater simplicity and fairness to the U.S. tax code.

I understand your frustration with certain aspects of the U.S. tax code, and I favor proposals to simplify and reform our income tax system. At the same time, some of the code's complexity is the result of efforts to create greater tax fairness, or achieve a particular economic or societal goal, by providing deductions or credits for taxpayers facing special costs or circumstances. I believe that any changes in the federal tax code must be consistent with our country's tradition of a progressive tax and must not undermine health insurance, home ownership, pensions, and charitable giving.

Thank you again for letting me know your views. I will keep in mind your comments about the adoption of an NST when the Senate considers legislation to reform our tax code. I hope you will continue to stay in touch.

Sincerely,

Richard J. Durbin
United States Senator