THE U.S. SENATE RULES
There is a lot of confusion about how many U.S. Senators are required to pass major legislation. All of us are familiar with the "60 vote" rule. However, 60 votes are not required to pass all legislation--most legislation can be passed with a simple majority vote.
Senate Rule 22, adopted in 1917, required the vote of 2/3 of the Senators to invoke cloture (a motion to end debate on a law). According to the U.S. Senate website, the Senate often had difficulty getting 2/3 of the Senators to agree. There were many instances where filibusters (an action such as a prolonged speech that obstructs progress in a legislative assembly while not technically contravening the required procedures) went on for as long as 60 days.
In 1975, the Senate reduced the number of votes required for cloture from two-thirds to three-fifths, or 60 of the current one hundred Senators.
But There Are Only 52 "Republicans"
While even the Republican spokespeople are having trouble selling the American people that the current tax legislation is real tax reform--we know it isn't, how do you even pass it without any Democrat votes?
Even if you assume all 52 "Republicans" will agree on tax legislation that has a chance of passing the House, if the Democrats decide to filibuster the bill, they can delay it indefinitely. The only way to end the filibuster is to get eight Democrat Senators to vote with the 52 "Republicans" to invoke cloture and that is very unlikely.
The Swamp and Congress are not eager to give a win to a President that is trying to destroy their vested interests in keeping things good for them and not for the rest of the American people.
Why Does Mitch McConnell Tell Us That The Senate Will Pass A Tax Bill?
Senator McConnell is relying on a process called "reconciliation." This is a procedure that is included in the Congressional Budget Act of 1974 and prohibits filibusters and restricts to 20 hours the time that Senators may engage in debate and offer amendments.
Reconciliation is a process that was to be primarily used for deficit limit bills but has also been used for revenue reduction and spending bills.
This process is further complicated by the Byrd Rule. Named after long-time Senator Robert Byrd, the Byrd Rule was enacted into law in 1990 and made part of the Congressional Budget Act of 1974. The Byrd Rule limits the types of legislation that can be moved through the Senate using the reconciliation process. This law seeks to prevent skirting Senate Rule 22 anytime a majority choose to do so. Of course, you can always use the "nuclear option" which means that the Senate requires only a majority to end a filibuster and to pass legislation.
President Clinton used reconciliation to pass welfare reform in 1996, and it was also used by Presidents Bush and Obama.
There are many complicated procedural hurdles over which McConnell must jump to meet the requirements of the Byrd Rule, but if he does then the Senate can pass the tax bill with a simple majority.
Conclusion
Many of us have seen on public television or even in person examples of Japanese Kabuki Theater. This is a production with elegant and elaborate costumes and very ritualistic movements.
The present scene in Congress can be compared to a form of Kabuki Theater. The Senators and Representatives from each party seem to be going through almost robotic motions as they try to convince Americans that they are really "protecting our interests."
In fact, watching the Republicans run around saying that it is "real reform" and the Democrats run around and say it is only "real reform for the rich", it is clear that the system is truly broken.
Trying to make a broken tax system look like a good tax system is no easy job. Maybe the Members should take lessons from the salesman who was demonstrating an unbreakable comb to a group of buyers by bending it and twisting it. When a man said that he doubted it was really unbreakable if bent enough, the salesman took the challenge and bent the comb in half. It snapped but the salesman held up both halves and said, "This is what the inside of an unbreakable comb looks like."
What Congress is trying to do is show us the inside of a broken tax system and say it is not broken. In his excellent analysis in FAIRtax Friday, David Boone clearly shows the fake reform and the effect of real reform on an American family.
The truth is the truth. Remember, if we don't continue to tell the truth and demand a change, then this quote from George Orwell's 1984 may foretell our children's future:
“If you want a picture of the future, imagine a boot stamping on a human face—forever.”
WHAT CAN EACH OF US DO
Call up the local or D.C. offices of your House Member and two Senators and you can use the following script:
- I am sure that Representative ____ or Senator ____ is in favor of everyone obeying the income tax laws.
- After they assure you that their boss is not in favor of anyone breaking the law, ask if they are aware of the Cebula study showing $9 trillion of evaded income/payroll taxes over the next ten years.
- Since most will say they don’t believe their boss has seen the study, either drop off a copy or get an email address and send a copy to them for their boss.
- Say you are going to call back in a week and ask what the Representative or Senator is going to do to stop this evasion.
- In a week, call back and ask specifically what the Representative or Senator is going to do to enforce the law.
- They probably will say their boss believes that simplifying the income tax will handle the problem.
- Explain that when people evade income taxes, they are also evading the 15.3% payroll/Medicare tax and state income tax. So it is unlikely that they are going to pay 30% or 40% when they were paying 0% because they have already decided it is okay to cheat.
- Say that the only way to reduce evasion is to increase by tens or hundreds of thousands the number of comprehensive IRS audits done each year.
- Point out that Evaders do not self-identify by putting an “E” on their income tax return.
- 80% of the people likely to be audited are trying to comply, but they will be forced to endure these IRS audits as well.
- Ask if the Member is in favor of this?
- If they say no, then ask again how the Member proposes to stop people breaking the income tax laws.
- Then explain that the way to handle evasion without unleashing the IRS audits is the FAIRtax.
If you can see your Member or attend a town hall and ask these questions, you can be even more effective.
TAX REFORM OR SMOKE AND MIRRORS?
FAIRTAX POWER RADIO EPISODE #83
When listening to Paul Ryan talk about his tax plan, you’d think it was the next epic blockbuster movie from Hollywood complete with its own action figures. As it turns out, it’s just more smoke and mirrors from Washington with the same, lame cast of charactors. The FAIRtax Guys dive into the details of this so called “tax reform” and explain, in excruciating detail, why it is not REAL tax reform and why the FAIRtax would be superior. Here’s just two items: Paul Ryan’s plan does not address our huge evasion problem and actually encourages more tinkering by Congress. Get all the details as well as a plan going forward in this week’s FAIRtax Power Radio episode.
Last week, using an article “24 Outrageous Facts About Taxes In The United States That Will Blow Your Mind,” The FAIRtax Guys pointed out some absurd features of the income tax and contrasted this to the simplicity and efficiency of the FAIRtax. A tax code that consumes over 70,000 pages is by very definition absurd, but did you know that you work from January 1st to April 23rd just to pay your taxes? Did you know that in 1913 the lowest tax rate was only 1% and the highest rate was 7%? And did you know that these 24 outrageous facts would completely disappear if we enacted the FAIRtax? Listen to The FAIRtax Guys give a lesson in REAL tax reform by pointing out the absurdity of the current federal income tax system.
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The FAIRtax: Once You Understand It, You’ll Demand It!
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