The "fairtax", H.R. 25, makes no attempt to withdraw Congress' power to lay and collect taxes calculated from profits, gains and other lawfully earned incomes. If the tax which you promote were adopted tomorrow, Congress would still have power to lay and collect taxes calculated from profits, gains and other lawfully earned incomes as was done prior to the adoption of the 16th Amendment. For example see Flint vs Stone Tracy which was decided prior to the adoption of the 16th Amendment.
Judy, what I have been promoting is very easy to understand and is our Founder's original tax plan.
What I promote is the following 32 words being added to our Constitution:
“The Sixteenth Amendment is hereby repealed and Congress is henceforth forbidden to lay ``any`` tax or burden calculated from profits, gains, interest, salaries, wages, tips, inheritances or any other lawfully realized money."
This means that Congress is to raise its primary revenue from imposts and duties at our water's edge. But if that source is found insufficient to meet Congress expenditures, then Congress may lay and collect internal excise taxes on specifically selected articles of consumption, preferably articles of luxury, to raise additional revenue.
Finally, if there is a shortfall after following the above, Congress may then lay a "direct tax" in which each State's share is proportionately equal to its representation in Congress.
Now, I suggest you study our nation's first revenue raising Act which partly confirms what I have been saying. See: An Act for laying a Duty on Goods, Wares and Merchandise imported into the United States. Note how each article is selected and a specific amount of tax is laid upon each selected article.
And with regard to the first "direct tax" to fund federal expenditures see: The Act of July 14, 1798, c. 75, 1 Stat. 53 under which each State's share is determined.
So, in fact, apportionment with regard to taxation, has been used, and it was used a number of other times in our nation's history.
Finally, with regard to the importance of apportionment, it was even used to return surplus revenue to the States. See Act of Congress in June of 1836 all surplus revenue in excess of $ 5,000,000 was decided to be distributed among the states, and eventually a total of $28,000,000 was distributed among the states by the rule of apportionment in the nature of interest free loans to the states to be recalled if and when Congress decided to make such a recall.
Judy, why do you have a problem with returning to our Constitution's original tax plan?
JWK