Memorials, Congress - Urges Congress to enact H.R. 25, the Fair Tax Act of 2023. -

HJR 17 is a Tennessee House Joint Resolution urging U.S. Congress to adopt H.R. 25, the Fair Tax Act of 2023. It does not change tax law itself but recommends replacing all federal income, payroll, estate, and corporate taxes with a national retail sales tax. The resolution cites Tennessee's experience without a state income tax as evidence that consumption-based taxation promotes economic growth and job creation. It specifically urges repeal of the 16th Amendment and adoption of the Fair Tax Act's provisions. As a procedural resolution, it has no legal effect but expresses Tennessee's legislative position on federal tax policy.