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Bill

HJR 17

Memorials, Congress - Urges Congress to enact H.R. 25, the Fair Tax Act of 2023. -

114th Regular Session (2025-2026) Introduced by Jake McCalmon

Tennessee urges Congress to replace federal income tax with a national sales tax under the Fair Tax Act of 2023.

Signed by Governor.
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Bill Summary · HJR 17

Legislative bill overview

HJR 17 is a memorial resolution passed by the Tennessee legislature that formally urges the U.S. Congress to enact H.R. 25, the Fair Tax Act of 2023. The resolution carries no binding legal authority but represents the state's official position on federal tax policy. It was sponsored by Representative Jake McCalmon and has completed the full legislative process, including gubernatorial signature.

Why is this important

This resolution indicates Tennessee's official stance on a significant proposed federal tax reform that would replace the federal income tax system with a national sales tax. Such memorials can influence congressional representatives' voting decisions and signal constituent preferences, though they are non-binding expressions of state legislative will rather than enforceable law.

Potential points of contention

  • Regressive tax concerns: The Fair Tax Act's sales tax structure would shift more tax burden to lower-income households that spend a larger percentage of income on consumption
  • Implementation complexity: Replacing the entire federal income tax system with a sales tax raises questions about federal revenue adequacy, enforcement mechanisms, and transition costs
  • Political polarization: The Fair Tax remains a divisive proposal with significant support and opposition across party lines, making the state's formal endorsement controversial to citizens with differing tax philosophies

Compiled from official sources — confirm details with the bill’s official record.

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