I urge you to support in modified form HR 25, the Fair Tax Act. The Fair Tax Act would replace the current cumbersome income tax system with a national sales tax, akin to the Value Added Tax which works so well in the United Kingdom and Europe. In the United Kingdom, in particular, reliance on the Value Added Tax makes the income tax code so simple that most taxpayers - including all lower-income taxpayers - never have to file a tax return. In contrast to European systems of taxation, the US federal tax system rewards individuals who can afford the time and expense of figuring out how to exploit arcane loopholes and deductions, and penalises saving since tax is applied to income rather than to purchases. The Fair Tax Act differs significantly from previous rhetoric and proposals for a flat-rate sales tax since it includes provisions for exampting low-income individuals and families from a portion of the tax. Although the current mechanism for this exemption requires that families register for a rebate, and thus creates obstacles akin to Republican requirements for voter identification, I believe that this mechanism is not essential to the Fair Tax Act and can in fact be repaired. Again, I urge you to support the Fair Tax Act, albeit in a form that makes it easy for low-income families to be exempt from taxation.