Issues > The Congressional 1040 Act

Require all members of Congress to prepare their own federal Income Tax returns.

The average American spends 28 hours preparing his annual Federal Income Tax return, at a nationwide cost of 6.5 billion hours and $130 billion in expenses. Each individual is expected to understand and navigate a Tax Code that now stands at over 60,000 pages long, with over 500 different kinds of IRS tax forms available.

In theory, a personal income tax return should be simple and straightforward enough to be completed by any ordinary income earner. And yet 62 percent of Americans hire tax professionals to do their returns. Despite the expense of hiring help, the government puts every taxpayer in an impossible situation: navigate 60,000 pages of tax law on your own, or shell out additional money to avoid the risks inherent in trying to obey the law without paid assistance.

So long as Congress and the federal government insist that the average American undergo this costly, time-consuming, and legally convoluted annual ritual, it is only reasonable for the average American to expect those individuals responsible for creating this burden to bear it on their shoulders as well. If they expect ordinary Americans to grapple with the Tax Code, then they ought to put their money where their mouth is, and do the same. And if they need help, then they'll have to turn to the IRS itself for advice.

The fastest way to simplify America's leviathan of a tax code is to see to it that those who created the monster must also wrestle with it first-hand.

110TH CONGRESS
1ST SESSION
H.R. ________

IN THE HOUSE OF REPRESENTATIVES

To require every Senator and Representative in, and Delegate and Resident Commissioner to, the Congress to personally prepare, calculate, and complete their own annual individual federal income tax return.

       Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

       This Act may be cited as the 'Congressional 1040 Act.'

SECTION 2. SENSE OF CONGRESS.

       It is the sense of Congress that since we, as Members of Congress, are responsible for the creation and amendment of the United States Internal Revenue Code, located at Title 26 of the United States Code (26 U.S.C.), which requires the annual submission of an income tax return for income-earning Americans, we should be required to personally prepare our own annual individual tax returns as mandated by the Code.

SECTION 3. PREPARATION, CALCULATION AND COMPLETION OF RETURNS.

       On or before April 15 of each year, or if an extension is requested then at the appropriate time allowed, every Member of Congress shall file an individual income 1040 or 1040A or 1040EZ tax return with the United States Internal Revenue Service, as required by law. All mathematical calculations involved in determining the amount of individual federal income tax owed shall be personally executed by the Member of Congress preparing the form, without the aid of compensated assistance. All preparation and completion of each Member of Congress's 1040, 1040A, or 1040EZ forms, as well as any other necessary and related forms submitted, shall be personally completed by said Member of Congress, without the aid of compensated assistance. No Member of Congress shall employ the services of a paid tax professional to assist in their preparation of returns or in the calculation of taxes owed.

SECTION 4. REPORTING REQUIREMENT.

     After their annual submission of their individual IRS tax return, every Member of Congress is required to submit a signed affidavit to the Committee on House Administration of the House of Representatives or the Committee on Rules and Administration of the Senate, as applicable, declaring that they personally calculated their owed individual federal income tax, and personally prepared and completed their own 1040, 1040A, or 1040EZ tax return, without the paid assistance of a tax professional.

SECTION 5. DEFINITION.

     As used in this Act, the term `Member of Congress' refers to a Senator or Representative in, or a Delegate or Resident Commissioner to, the Congress.

END