Here's historian and Substacker-extraordinaire Heather Cox Richardson explaining:
One of the promises House speaker Kevin McCarthy (R-CA) made to the extremist members of the Republican conference to win his position was that he would let them bring the so-called Fair Tax Act to the House floor for a vote. On January 8, Representative Earl “Buddy” Carter (R-GA) introduced the measure into Congress.
The measure repeals all existing income taxes, payroll taxes, and estate and gift taxes, replacing them with a flat national sales tax of 30% on all purchased goods, rents, and services ...The measure abolishes the Internal Revenue Service, leaving it up to the states to administer the tax.
The bill says the measure will “promote freedom, fairness, and economic opportunity.” But a 30% sales tax on everything doesn’t seem to do much for fairness or economic opportunity for all, since it would, of course, hit Americans with less money to spend far harder than it would Americans with more money to spend. And the end of income, gift, and estate taxes would be a windfall for the wealthy.... Members of the Republican Party invented the U.S. income tax during the Civil War, and they created the precursor to the IRS to collect it. To find money to fight the war, they raised tariffs on common products but immediately turned to the novel idea of an income tax, and a graduated one at that, to make sure that “the burdens will be more equalized on all classes of the community, more especially on those who are able to bear them,” as Senator William Pitt Fessenden (R-ME) put it.
... The Republicans then quite deliberately constructed a national system for collecting the new taxes. In the midst of the Civil War, they urged their colleagues to imagine what would happen if a disloyal state were permitted to manage the collection itself. A Democratic legislature could simply refuse, and the government might perish for lack of funds to support the troops. The government had a right to “demand” 99 percent of a man’s property for an urgent necessity, [Vermont Senator Justin Morrill] said. When the public required it, “the property of the people…belongs to the Government.”
Today’s Republicans are taking a position opposite to the one that the men who formed the Republican Party did during the Civil War. They want to get rid of the income tax and put state governments in charge of the nation’s revenue system....This radical tax bill strikes a blow for states’ rights, much as the southern leaders the original Republicans stood against did in the 1860s. It is far easier for a minority to take over a state and impose its will on a majority there than it is to do the same at the national level. And Republicans are definitely working to cement their control in the states.
Think what Florida governor Ron DeSantis or Texas's Greg Abbott might do if taxation for government depended on them ... basically, forget government for anyone disfavored by their white nationalist "base."
This is not going to happen. But it really does seem we are re-fighting the Civil War of mid-19th century.
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