On the recordMarch 8, 1999
Mr. President, 1999 is the eighty-sixth anniversary of the Sixteenth Amendment and the collection of income taxes by the Federal government. It is not an anniversary that we really, in my view, ought to celebrate. As a matter of fact, I propose that we mark the occasion by throwing out our existing tax code and starting over from scratch. The Tax Code Termination Act, which I am pleased to join with my colleague, Senator Tim Hutchinson, and others to soon introduce, would accomplish just that goal. Our bill would sunset the Internal Revenue Code by December 31, 2003. This year provides a good opportunity for the Senate to reexamine the income tax and consider how the tax code has changed.
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