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HR 1040 111th Congress House Taxation Employment taxes Income tax deductions Income tax rates Legislative rules and procedure Tax reform and tax simplification Transfer and inheritance taxes

Freedom Flat Tax Act

Introduced: February 12, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 12, 2009
Referred to House Rules
Feb 12, 2009
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Feb 12, 2009
Referred to House Ways and Means
Feb 12, 2009
Introduced in House
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 Plain-English summary Congressional Research Service
Freedom Flat Tax Act - Amends the Internal Revenue Code to authorize an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing tax provisions) of 19% for the first two years after an election is made, and 17% thereafter.

Calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. Defines "business taxable income" to mean gross active income reduced by the cost of certain business inputs.

Imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this Act and 17% thereafter.

Repeals the estate, gift, and generation-skipping transfer taxes.

Requires a two-thirds vote of the House of Representatives or the Senate to increase the flat tax rate proposed by this Act or to reduce the amount of the standard deduction or business-related deductions allowed by this Act.

What's happening now February 12, 2009

Referred to House Rules

 Related & companion bills 1
  • S 963 Related bill Optional One Page Flat Tax Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Blackburn, Marsha
Tennessee · Mar 4, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1040: Freedom Flat Tax Act. 111th Congress. Open America. https://openamerica.io/bill/111-HR-1040/
MLA
"H.R. 1040: Freedom Flat Tax Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-1040/.
Bluebook (legal)
H.R. 1040, 111th Cong. (2026), https://openamerica.io/bill/111-HR-1040/.
Markdown link
[H.R. 1040: Freedom Flat Tax Act](https://openamerica.io/bill/111-HR-1040/)
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