SEC. 2. CONGRESSIONAL FINDINGS.
(a) Findings Relating To Federal Income Tax.—Congress finds the Federal income tax—
(1) retards economic growth and has reduced the standard of living of the American public;
(2) impedes the international competitiveness of United States industry;
(3) reduces savings and investment in the United States by taxing income multiple times;
(4) slows the capital formation necessary for real wages to steadily increase;
(5) lowers productivity;
(6) imposes unacceptable and unnecessary administrative and compliance costs on individual and business taxpayers;
(7) is unfair and inequitable;
(8) unnecessarily intrudes upon the privacy and civil rights of United States citizens;
(9) hides the true cost of government by embedding taxes in the costs of everything Americans buy;
(10) is not being complied with at satisfactory levels and therefore raises the tax burden on law abiding citizens; and
(11) impedes upward social mobility.
(b) Findings Relating To Federal Payroll Taxes.—Congress finds further that the Social Security and Medicare payroll taxes and self-employment taxes—
(1) raise the cost of employment;
(2) destroy jobs and cause unemployment; and
(3) have a disproportionately adverse impact on lower income Americans.
https://www.congress.gov/bill/116th-congress/house-bill/25/text
