A Republican Member of Congress wants to get rid of the Income Tax and move the United States to a consumption-based tax system, a system he says will ensure that illegal aliens pay their fair share of the nation’s taxes.

U.S. Rep. Earl “Buddy” Carter (R-Ga.) introduced a bill on Wednesday, “The Fair Tax Act,” proposing sweeping tax law reforms including abolishing the Internal Revenue Service (IRS), replacing the income tax with a national sales tax, and thereby making illegal immigrants pay taxes.

Although illegal aliens and their employers often conspire to avoid income and payroll taxes by working “under the table,” a national sales taxes would be harder to evade.

“It is the only tax proposal out there that is pro-growth, simple, and allows Americans to keep every cent of their hard-earned money, while eliminating the need for the IRS altogether. I’m proud to lead this Georgia-grown legislation that puts the American people, not bureaucrats, in charge of their tax rate,” said Rep. Carter.

“Hardworking Americans should not need a team of lawyers or accountants to fill out their taxes – they need a simple system that encourages growth and innovation. Taxpayers should not have IRS agents targeting them for wanting to keep more of their hard-earned money,” added Rep. Barry Loudermilk (R-Ga.)

The bill would essentially repeal the current U.S. tax code and abolish the IRS, eliminating all personal and corporate income taxes, the death tax, and the payroll tax, and replacing them with what the bill calls the “Fair Tax.”

The Fair Tax would impose a massive 23 percent sales tax starting in 2027, with some exceptions for government, business, and investment expenses, along with exceptions for used and intangible property.

Anyone residing in the U.S. lawfully would be eligible for monthly sales tax rebates, effectively filling the role of tax returns, based on factors such as family size or poverty.

Carter elaborated on his bill in an interview with the Washington Examiner, explaining how it would force illegal immigrants to pay taxes.

“This will eliminate instances of illegal immigrants using taxpayer-funded resources without paying into the system while also empowering Americans to choose their tax rate,” said Carter.

He clarified that he supports deporting illegal immigrants, but that his tax proposal would force them to pay taxes before they are removed.

Carter suggested that the proposed tax system would give Americans greater freedom by allowing them to choose to pay more or less in taxes based on how much they decide to buy.

The bill received co-sponsorships from 11 Republicans and no Democrats.

Similar Fair Tax bills have been introduced numerous times, starting in 1999, though they have never achieved much success.

Most recently, Carter introduced a Fair Tax bill in 2023, but it was never taken up in committee.