Tax Ideas Submitted by the Public

Row number	Name	Organization	Type of Organization	Comment	Attachment
1	Abdel Ilah Al-Bakri	independent	Individual	When the President asks the Economic Recovery Advisory Board to develop options for tax reform, so this means that the economic recovery and nothing else is (and should be) the main purpose and objective behind the President' s request. well ! what is to do in order to achieve economic recovery by fiscal measures like tax instruments ? and what about the implications resulting therefrom on other economic indicators e.g.: inflation , full employment, growth ..etc and how to achieve and maintain economic recovery and economic equilibrium by tax reform at same time ? This is one of the main reasons why I urge and very much recommend that options and ideas on tax reform is and remains a matter of people with complete background on economic knowledge and broad overview on economic and non-economic interrelationships on both scientific and practical levels in order to respond to your appeal in this very heavy task and complicated issue of economic policy at time of economic downturn.
2	Adam Vodanovich	Myself	Individual	Fair Tax HR25
3	Adie Shimandle	fair tax	Non-profit Organization	Those of us working cannot continue to carry the tax burden for everyone else. We need to move to a consumption tax. You can exempt food, medicine and housing; everything else gets taxed. The current fair tax is too high. Use an effective tax rate of 16% since most families don't pay more than that anyhow
4	Albert Gavalis	Albert Gavalis	Individual	See MS Word Attachment	http://www.whitehouse.gov/assets/formsubmissions/109/d0f64be2e0ef40fbbc17f2b55189881f.doc
5	Alexander Augustine	Student/Voter	Individual	1. Cut one porkbarrel item. 2. Fire one crony whose not qualified for the job you appointed him to. 3. Lower taxes on all classes and businesses proportionally. 4. Repeat steps 1-3 one hundred more times.
6	Alex Clay	Self	Individual	Make explicit that cheating on your taxes makes you ineligible for presidentially appointed positions or committee chairmanships in the congress
7	Alex Waller	none	Individual	I'm sure there are a lot of people recommending the Fair Tax and I also support this plan whole heartedly. Here's why... It's not fair that less than half of the people in this country pay income taxes. It's not fair to penalize the high achievers/earners. It's not fair that we have to pay to have our taxes prepared each year and never understand what we're really paying into. Here's why it's a great solution... It will bring business to the US thereby creating real job growth. It captures revenue from the illegal aliens and criminals who make up the underground (non tax paying) economy. Workers will be able to bring home their entire paycheck. The current state sales tax system is already in place in order to capture this revenue easily. It's simple and the prebate will benefit the lower income folks. There's not downside and it's certainly a lot better than what we have. Respectfully submitted, Alex Waller - insurance agent from Alpharetta, GA
8	Alison Curtiss	private citizen	Individual	In order to fund approved and proposed government programs, the tax code must capture the underground economy, illegal immigrants, tax evaders, and imports. The current code must be replaced with a system that will not burden the future generations unjustly. HR1025 / S-296, The FairTax Act, will: Declare permanent amnesty on overseas investments so they will come here to work, pouring billions into our economy, without burdening the next generation. Untax all wages, and the employers that pay them Give permanent relief to the poor, without the "class warfare" politics Tax the illegal immigrants who take from our citizens without supporting our country Do so much more that I cannot cover here, but you can find it at www.fairtax.org. Read the plain English version, it is only 36 pages. Educate yourself and your colleagues. Please do not ignore the reform that makes sense. Sincerely,
9	Allen Moore	none	Individual	PERAB should re-visit a flat tax system & eliminate tax loopholes. Individual income taxes as follows: 0% for individuals earning at or below Federal Poverty Guidelines; 13.5% for individuals earning up to $100,000; 20% for individuals earning up to $1 million; 25% for individuals earning over $1 million. 15% for small businesses grossing up to $1 million and 25% for all corporations grossing over $1 million. Eliminate ALL deductions.
10	Alvin Townsend Jr.	Individual	Individual	How about a flat tax - 10% or 15% or whatever - that applies equally to everyone without any deductions for anything at all? Simple, easy, totally fair.
11	Andrea Garmon	Andrea Garmon	Individual	Roth IRAs and Married Filing Separtately status: - Currently, if your AGI is over 10,000 and you are married but file separate tax returns, you cannot contribute to a Roth. I would like to see that limit raised. Separate filers are not ALWAYS trying to hide money from the IRS. Furthermore even regular IRA contributions are not tax deductible if you file a separate tax return. A change in that law would be great.
12	Andrew Asnip	self	Individual	The best Tax Reform would be immediate implementation of the Fair Tax H.R.25. The IRS is an inefficient, unwieldy organization at best. And the Income Tax is a Gordian Knot of tax laws so complex, that nobody understands them fully, especially the IRS! It's time to wipe the slate clean and start over with a truly equitable solution. The Fair Tax already has bipartisan support from 56 sponsors in Congress.
13	Andrew Borom	Myself	Individual	Here's my suggestion: 1) Implement the FairTax and eliminate the IRS 2) Eliminate the corporate tax as described here: http://www.heritage.org/research/taxes/bg2248.cfm 3) Watch the US economy explode, and tax revenue go through the roof.
14	Andrew Oh-Willeke	None	Individual	Proposal: Adopt a single simplified self-employment taxation rule applicable to S Corporations and to limited liability entities taxed as partnerships. Under these rules: 1. Partnerships should be permitted to have partners as employees, and to pay them interest on loans, as opposed to paying them guaranteed payments for services reported on form K-1, if desired. S corporations are required to take this approach with no ill effect. 2. All K-1 income from purely passive investment activities (like rents, royalties, interest, dividends and capital gains) should not be subject to self-employment taxation. 3. All K-1 income from active conduct of a trade or business should be subject to self-employment taxation if the recipient or the recipient's spouse is an employee of that trade or business, or actively participates in conducting that trade or business. Reasoning: Self-employment taxation rules are one of the leading drivers of choice of entity decisions for small businesses (generally favoring S corporations). There is no policy reason to make this distinction, and having two sets of rules encourages expensive gamesmanship to shift income between the two regimes. In general, self-employment taxation obligations (or equivalent FICA taxation) should be indifferent to form of entity or formal employment status. Wage and salary compensation of employees, and interest income on debt, is well understood by almost all business taxpayers. Partnership taxed entities often have these kinds of transactions with non-owners anyway. But, the notion of a "guaranteed payment" used by partnership taxation is foreign to almost everyone but tax professionals and financial deal makers. Yet, with the rise of the LLC and LLP, more and more taxpayers are conducting business in the partnership form from a tax perspective. This would legitimatize a harmless error that many taxpayers make inadvertantly every year, and reduce the need for entity level legal documentation. The distinction between self-employment income and non-self-employment income proposed is similar to one that is been considered by the Treasury Department in regulations for LLCs for some time, but these regulations have lingered in limbo without decisive Congressional action to resolve the issue. The current regime, in addition to having gray areas in LLCs and LLPs, provokes perpetual litigation between the IRS and S corporation owners over the appropriate size of management compensation packages relative to entity level profits. There is a clear tax incentive to tax profits rather than bonuses to reduce FICA taxes. But, since the IRS can reallocate profit to wages if management compensation is unreasonably low, and there are no clear standards governing what management should be paid, disputes are inevitable, the outcomes are unpredictable, and a general attitude of cynicism held by small business owners towards federal taxation, that leads to overall non-compliance across the board continues. This proposal would allow small business owners to spend less time thinking about ways to minimize their taxes (in consultation with professional advisors), and more time thinking about ways to run their business.
15	Andrew Oh-Willeke	None	Individual	Propopsal: Draw the line between Forms 1040EZ, 1040A and 1040 differently, so that more people could use simpler forms. Every person who has only wage and salary income, and dividends, interest and mutual fund capital gain distribution income, who does not itemize deductions, should be able to use Form 1040EZ. Every person who has only wage and salary income, and dividends, interest and depreciation free capital gain income should be able to use Form 1040A even if they itemize deductions. Limit the need to fill out the full fledged 1040 to those with income that has to be reported on Schedule C or K-1, or rental income, or foreign income, or similar issues. Reasoning: This change would make the tax form much simpler for a large number of taxpayers, reduce the volume of instructions that taxpayers need to read, and would also make the tax forms a better match for the current IRS organization which assigns people in the first two categories to the wage and salary division, but the other returns to a different division.
16	Andrew Oh-Willeke	None	Individual	Proposal: End the 7.5% of AGI floor for the medical expense deduction for itemizers. Reasoning: Health insurance for people who are not self-employed and don't have employer based health insurance is eligible for the medical expense deduction. This brings more uninsured people into the ranks of the insured. This can be achieved in other ways like a narrow flexible benefits plan, but requires employer cooperation. The benefit for non-health insurance expenses can be secured through an HSA or MSA. But, why force people to go through complicated hoops to get almost exactly what the medical expense itemized deduction provided before the 7.5% of AGI floor was established? The original justification for the 7.5% floor was to reduce the need for record keeping for itemizers who don't have major health care expenses. But, most itemizers keep track anyway to see if they are eligible for the deduction by exceeding the floor, and the large numbers of HSAs and MSAs in use suggest that the tax benefit is worth the trouble for many taxpayers.
17	Andrew Oh-Willeke	None	Individual	Proposal: Reclassify tip income as self-employment income of the tipped employee, rather than wage and salary income. Fiscal Impact: Taxes would not be increased for either employers or employees. Compliance costs for small businesses, who are most sensitive to tax compliance costs and often have limited access to tax professionals, would be significantly reduced. Penalty revenues would be reduced in an immaterial amount. The revenue impact in terms of collection rates would be mixed. Small businesses have the worst voluntary tax compliance rate of any type of taxpayer. While big businesses twist tax law, they rarely consciously decide to violate it. Removing a difficult compliance issue from the plate of small business people may reduce the percentage of cash tips that are reported from estimates made by small businesses, it may also encourage a culture of greater compliance. Reasoning: From a practical perspective, employers are often in a poor position to monitor tip receipts. Inclusion of tips in wage and salary income exposes employers to serious liability for inaccurate W-2 reporting and withholding tax liability that is inappropriate in this context. Employers who collect tips on behalf of employees, for example, through credit card payment systems, would in this proposal, report those tips on a 1099 or similar information return (or as a seperate item in an information return component of a W-2) rather than as part of a wage and salary income number. Employers of tipped employees whose tips were not treated as wage and salary income would also be more free to work collaboratively with the IRS to encourage compliance, rather than having a personal interest in covering up unreported tipped employee income. Precedents: The treatment of payments to members of a board of directors as self-employment income, and the common and frequently accepted practice of treating fees for weddings and similar services by clergy as self-employment income, even when the members of the clergy are employed by a church on a salary where the services are performed show that this approach would not be unprecedented.
18	Anissa M. Shear	Andyrsco & Associates, Inc.	Business	As a CPA with clients in the middle class and many with small businesses, the current tax regulations tax every dollar they make while they see the tax breaks, i.e. business credits, special tax rates for capital gains, protect every dollar the top 10% of the Corporation and Individuals make. It is very difficult to get my clients to understand that the tax breaks they hear about do not apply to them for various reasons. Can't we strip away all the tax credits for business - yes all of them, and reduce the corporate tax rate? Fair tax reporting for all - large, small, and everyone in the middle. Tax breaks are clearly designed for special interests industries of the congressmen. The American wanting to start a business soon realizes that the tax burden outweighs the benefits of being a business owner and goes back to work for someone else. I blame the tax code for its unfair regulations. Corporations looking to relocate to the US would be more interested if we had a simplified Corporate Income Tax that treated every industry the same in regards to taxes. Individual tax regulations are clearly unfair to the frugal taxpayer living within or below their income level. Taxpayers in large mortgages are paying less taxes. That is a fact. The tax code appears to reward those living beyond their means. I have several clients who made much more than I, but paid much less simply because they have large homes with large real estate/property taxes and large interest deductions for the year. How is that fair? Why should I be subsidizing these taxpayers? Everyone gets a standard deduction based upon filing status. No itemized deductions for anyone. No one donates to charities for the tax deduction. Get rid of the Earned Income Tax Credit now. Why should anyone get back more that what they paid in? Give all they paid in back, but do not give them a welfare check from the taxes I am paying in. I am frustrated that many individuals living on the government dime are given an additional hand out just for going to work. I work, never been unemployed or on the government dime, yet I get no reward for working and paying taxes. How is that fair? In conclusion, over the last 10+ years working in public accounting, I am really sick over seeing the tax regulations in place completely rob the middle class taxpayer, business and individual. Every president since I graduated high school has spoken about simplifying the tax code. I have only seen the complete opposite. Are you really interested in making it better or is this just lip service?
19	Anna Molnar	individual	Individual	Tax individual income of over $2 Million per year at a tax rate of 75%. No one needs more than that to live very comfortably. Do not tax benefits for workers earning under $250,000 per year. No itemized deductions for people earning over $2 Million per year. The difference between the wealthy and the poor is increasing. We need more working middle class to spend and improve our economy.
20	Ann Bedingham	Individual	Individual	Pure and simple...FLAT TAX. Everyone would know the percentage and it would fairly affect everyone according to income.
21	Anne Nowland	Concerned Citizen	Individual	I would love to see taxes reformed. I am a supporter of the fairtax for that reform. I feel the fairtax would make drastic improvements to the tax system.
22	anthony distefano	Fairtax supporter	Non-profit Organization	The Fairtax is the best tax reform our country can expect. It is by far the best "stimulus package" America needs!!
23	Anthony Holbrook	Georgians for Fair Taxation	Non-profit Organization	This is to remind you that each of you in Washington DC works for the American public. Saying that I think that putting limitations on the suggestions that we can make in response to tax reform is not representing us, but telling us the limits you will accept is shoving your tax code down our throats. The American public is ready for a drastic change. That change will come in the 2010 elections if not before. When you, our hired and elected representatives wake up and realize who you actually work for your job will be more secure. Ok now to my Tax Reform suggestion.... Bring HR-25 and the sister bill in the senate to the committee and eliminate the 60,000 plus pages to uncompliable code. Replace it with 136 pages of the FairTax code and energize our economy, bring our jobs back to the USA and unemployment will drop to record lows.
24	Anthony J Cardaropoli, Jr	Retired	Individual	I realize our gracious President's plate is most overflowing this year, but during his campaign promised that seniors making less than $50,000.00 wouldn't have to pay any income tax. I make $54,0000.00 so this would help me too. Out of high school in 1962 I spent 7 1/4 years in the US NAVY then the following 37 seven years in the private sector. The IRS viciously took and took from me all those long years. I feel in my declining years they should be put at bay as promised by our great new leader. Thank you.
25	Anthony Perrone	I am a republican	Individual	Long Term Unemployment: Individuals who have paid taxes in excess of $250.00 for the past five years who are unable to find full time employment due in part to the recession receive a 10-20 percent tax rebate from the past two years of taxes paid. This would only apply to those individuals who are seeking full time employment. The rebate would be capped at $10,000 and would be drawn from the treasury. This would be targeted to impact the middle class taxpayer who has been hardest hit by the economic downturn. Do you want me to write the legislation?
26	Art	Freeman	Individual	I thought that it would be great if the top (top 10) individual and corporate tax payers could be recognized by the IRS commissioner and the president. The idea being that they made great contributions to the United States and deserve to be recognized. Of course, some may not want to be publicly recognized but in that case a nice letter from the IRS commissioner and president would be sufficient. Those who don't mind could be invited to the white house and be recognized publicly for their great contributions.
27	Art Freeman	Art Freeman	Individual	Some ideas include 1. Exempt bank savings accounts from taxes to encourage more saving 2. Exempt unemployment income taxes to help those without a job 3. Use a simpler flatter tax code where there are very few deductions. Singapore exemplifies the idea of a simple flat tax. There tax returns are quite simple; add all your income, subtract a few deductions then apply a percentage. No lawyers, accountants, and complex software is needed.
28	Barry Kelly	Individual	Individual	Tax simplification is simply not enough. You need to consider a new tax system that will meet the four tax objectives of simplicity, efficiency, economic growth, and fairness. The Fair Tax, as currently presented in HR.25 and S.296, meets the criteria. Please, no more complicated tax system that is easily manipulated to suit special interests. Barry Kelly - Columbia, Missouri
29	Becky Brown	The Information Factory	Business	Any effort to reform our tax code must consider the Fair Tax... the most thoroughly researched tax plan that has ever been proposed. The Fair Tax is simple, revenue neutral, and FAIR. Those who are living at or below the poverty line would pay nothing. It would save billions of dollars in compliance and encourage businesses to stay/open in this country (more jobs). We need to get this done!
30	Bertte Nader	greensceneshop.com	Business	Don't forget whatever you do here will effect members of your family and relatives going forward! Please make the wisest decisions for all our citizens to have a strong and safe country.
31	Bev Mansell	individual	Individual	No one should loose their home because they can't pay property taxes. Everyone needs to live somewhere and if their home is paid for they shouldn't have to move and cause additional disruption in our society. No job, no health care and no home shouldn't be an option. It's hard enough to find food when you've lost everything.
32	Billie Jones	ACORN	Non-profit Organization	Abolish loopholes, deductions, and exemptions.
33	Bill Laforme	none	Individual	I think everyone who pays taxes in the 15 percent bracket should have it reduced to the 10 percent bracket for good. Then working, middle class people will benefit the most from tax reform while the wealthier I believe would technically get the same dollar amount of tax benefits since the first X number of dollars is supposedly taxed at 15 percent for everyone. Then the government should also do away with some deductions, both corporate and personal, to help simplify things and to address this huge deficit.
34	Bill McConnell	none	Individual	Please remove the restriction on being able to contribute to an HSA once you reach age 65. Many people are having to work beyond age 65 and have earned income they could contribute. Medicare does not cover all medical costs. The logic of having this restriction escapes me.
35	Bill Reister	Thunder Enterprises, Ltd.	Individual	We already have a tax reform bill in Congress and the Senate which will save Americans $500 billion annually in ridiculous and intrusive "compliance costs" while launching our economy to the moon. Stop pandering to special interest groups and get behind the FairTax now!
36	Bill Stegner	Myself	Individual	Implement the Fairtax not some VAT. The Fairtax is the most logical thing to do.
37	Bob Place	Voter	Individual	The FairTax is the only real option. The current income tax system penalizes success. Why would anyone invest in the economy (for, of course, the purpose of making a profit) and be penalized for success?
38	Bob Sica	freedom loving individal	Individual	The fair tax is the way to go.
39	Bodie Pfost	home	Individual	Tax corporations at least the same as humans, if not more. End subsidies for ALL industries.
40	Bradley Green	self	Individual	Dear Sirs and Madams, As a fairly conservative person who proudly and happily voted for President Obama, I am profoundly disappointed by the direction that his promises of openness and transparency have taken. This request for feedback is a great example of what is going wrong. Claiming to be open to feedback, but limiting the parameters of the problem to those that will guarantee a "liberal" solution, is a false openness, and a false bipartisanship. So here is my idea: a flat tax. Please proceed to ignore it per the direction of the administration. Brad
41	Brandy Leigh Hoover	none	Individual	First--tax all income, not just wages and salary. Second, eliminate the Social Security income tax cap and use part of that revenue to pay states to abolish sales taxes, which are the most regressive taxes of all, save for perhaps property taxes. Third, create a higher tax bracket for the ultra-wealthy. The billionaires survived and prospered well during the middle of the 20th century when they were taxed at 70-90%. I think that a 60% tax bracket for the ultra-wealthy is more than fair.
42	brayden Sears	N/A	Individual	I think as a country the USA should make a fare 30% tax on the income of every citizen no matter if they make $1,000 a year of $1,000,000. that is the most fare way to do things.
43	Brent Strickland	Yale University	Business	I am a graduate student at Yale in the psychology department. As a grad student, I don't pay tuition, but I live off of a meager student stipend. I can barely afford to pay for rent plus food. Yet I have to pay about 1,200 dollars in taxes on my stipend. There should be tax relief for graduate students in the sciences. Having that extra 100$ per month would make a massive difference in our quality of life. Graduate student stipends were not taxed until Reagan, and I can't understand why we are being taxed on what is essentially "survival" money.
44	Brian Macker	None	Individual	Allow working class families to immediately deduct wage income against capital gains losses. Currently they can only deduct $3000 per year.
45	Brion	Levitsky	Individual	Across the board 3% national sales tax on everything but food. Zero income tax up to $100,000 for individuals and 150K for married couples. After that, graduating incremental tax increases of 1% for every additional 25 thousand dollars of additional income above the 100K or 150K. A single person making 125K (or married couple making 175K) pays a flat 1%, no deductions of any kind. At 150K, 2%; 175K-3% etc. So at $400K, they would be paying a flat 12%, no deductions. There is a cap somewhere around the 35-40% point. People making $1 Million would be paying $360K or 36% per year in taxes. Maybe the increment needs to be 35-40K rather than 25K. Maybe certain deductions are allowable, maybe. The idea is to focus on the national sales tax and to keep spending dollars in the pockets of the middle class. This is what will drive the economy and while the very wealthy may be paying high taxes as a result of no deductions, I believe they will still do extremely well as a direct and indirect result of the robustness of the middle class; after all they ARE at the top of the pyramid.
46	Bruce Maynes	Personal	Individual	Try the Fair Tax. Remember, you work for us. Not the other way around.
47	Bryan G. Slot	Individual	Individual	Two principles 1. Treat all income the same to include social security taxes. None of this earned/unearned short term capital gans/long term capitals gains stuff. Maybe exceptions for state/ federal debt interest income. 2. For bussnesses, accept gaap accounting so that they do not have to keep two sets of books. Gets rid of the looking poor to Uncle Sam but rich to shareholders political problem.
48	Burrton	N/a	Individual	Use the Fair Tax, It'll bring back maufacturing and businesses from abroad
49	Business Roundtable	Business Roundtable	Association	Please see attached comments submitted on behalf of Business Roundtable.	http://www.whitehouse.gov/assets/formsubmissions/109/7e54c7716b8d446c81b7e791a67aa77c.pdf
50	Cal Greco	Human Race	Individual	Maybe since we call ourselves the United States we should Tax everyone the same! The CIA website defines our Government as a Federal Republic with a hint of Democracy? But what kind of Democracy?, Socialist? The problem with the federal government handing the States money to implement federal government programs breeds mis-managment. Our fear of communism has caused this country to go astray. It should not be about ethnicity or race, Republican or Democrat or any other party. It should not be about religion but simply about being FAIR! It was not fair to bail out any of the financial or automotive companies at the expense of the American public! Especially when most of the companies were dishonest and some even criminals. But it is also unfair to Tax wealthy people more especially if they earned it honestly. All you hear about is the middle class; what about the Poor? I'm poor; I am on Social Security Disability and only 45 years old. I lost everything my home, my car, my health insurance and savings. I could not use the $8000.00 Home Tax credit or $4000.00 for cash for clunkers but some people could; good for them but was and is that FAIR? I say NO! I say the Federal Government owes me $12,000.00. I live under the federal poverty level for a single person about $8,600.00 a year there is no help for me from my State of PA. for job training, re-education, so I can't contribute to the GNP (Gross National Product) so I am punished by State and Federal Government basically held an economic prisoner of war. But the State Agencies that implement all the Federal Programs use me to pad thier $50,000. to $100,000.00 dollar a year jobs and give nothing back. These middle class Americans that use me and the Rich people for thier own needs! Is that fair? What encentive do the wealthy have to give back and help their impovershed fellow americans when they are unfairly Taxed more than the lower and middle class Americans! The federal Government should let States implement the programs themselves but should be watched by the Feds for abuse! This is not happening in this country. My state violates my constitutional rights everyday and the Federal Government doesn't care! Respectfully President Obama has missed the point Health care should not be universal it should be non-profit and education should be Universal. Who runs this country not the federal government it is Corporate America! It is the Department of Labor that needs Help the most right now not Healthcare; we need jobs good paying jobs this is were corporate America is going to have to own up to it's own greediness which is to fair! The term the Government and news uses is underemploed; I say under paid. Hence the fight for a living wage; that should be raise yearly with the cost of living adjustment just like Social Security. You want people to work now so our systems don't go broke in the future; simple pay people fairly. Tax people Fairly! Now there,a poor disabled uneducated under appreciate and unfairly treated American has solved not just Tax Reform's problems but the whole countries problems in every sector! All men created equal! Does anybody remeber the Declaration or Constitution. Let's try to live up to the standards that our forfathers laid out. It is time to think of our country first before policing the world! Thanks for listening. Please call me I have alot of free time, i could speak before congress or senate maybe President obama could give me a job on his staff; lord knows I need one. 1-724-342-6839 Cal Greco

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A Lesson in Corporate Tax Avoidance

Also, I have to point out that the Fairtax is a scam

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