R034-9900

10                                           A RESOLUTION CONCERNING

20 				   THE IMPLIMENTATION OF A FLAT TAX



30 	WHEREAS:  	The current Tax code is confusing and complex; and, 



40 	WHEREAS:  	The current tax system is very unfair to the average income family, catering 

50            		more to the large income family or business; and,



60 	WHEREAS:  	The IRS currently prints 480 different tax forms and an additional 280 forms to 

70            		explain the 480 forms; and,



80 	WHEREAS: 		United States Citizens spend over 5.4 billion hours a year attempting to comply 

90           		with the current tax code; and,



100 	WHEREAS:  	Due to the proliferation of deductions, credits and other special preferences in 

110   			the Law people with similar income may pay vastly different amounts in taxes;

120         		and,



130 	WHEREAS:  	This uneven treatment of taxpayers is at odds with our American value of 

140  			equality under the law; and,



150  	WHEREAS:  	That the acceptance of the Armey-Shelby flat tax proposal will entail the 

160  			repealing of the current income tax code; and,



170  	WHEREAS:  	Under this proposal there are only two(2) different forms personal and 

180            		business; and,



190  	WHEREAS:  	The Flat tax will be set at 17% of income after the appropriate allowances are

200       		complied with.



210    	THEREFORE BE IT RESOLVED: That the Maryland Student Legislature should support the 

220             		implementation of the Armey-Shelby flat tax proposal to congress.





230 	MANDATES:		President William Clinton, United States of America 

240     			Charles O. Rossotti, Commissioner Internal Revenue Service (IRS)





Sponsor:  

Justin Boss   

University of Maryland, Baltimore County

Potomac 255

1000 Hilltop Circle

Baltimore, MD 21250