Taxes

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American families and businesses are simply taxed too much. To protect jobs and encourage growth, we must keep our tax rates low as well as reform our overly complex tax code.

Enacting Pro-Growth Tax Reform

Plain and simple: our tax system is broken. It is a complicated mess that imposes burdensome paperwork on Michigan families and small businesses, rewards some while punishing others, and forces businesses to move oversea. I support comprehensive tax reform to create a system that is simple, efficient, and fair to all taxpayers. By enacting a pro-growth tax system, we can promote innovation and job creation in the private sector, help U.S. businesses compete on an even playing field with overseas competitors, and allow taxpayers to keep more of their hard-earned dollars.

In 2015, I supported the Protecting Americans from Tax Hikes (PATH) Act (H.R.) which made permanent or extended several important tax provisions including the R&D Tax Credit, Section 179 Expensing, and the Earned Income Tax Credit. The PATH Act prevented a tax increase on millions of Americans and provided needed certainty to businesses looking to invest and grow.

Protecting Taxpayers from the IRS

The Internal Revenue Service’s (IRS) targeting of conservative-leaning organizations was an outrageous abuse of power and undermines the public trust. No administration is above the law and we must ensure full public accountability and guarantee that American taxpayers are never the targets of their own government. The IRS also has an abysmal record on customer service. In 2015, only 38 percent of callers were able to reach an IRS representative frustrating families and businesses trying to navigate the tax code. To address both these issues, I supported a package of IRS reform bills. Several of these reforms – requiring IRS employees to respect the taxpayer bill of rights and firing employees who take politically motivated actions against taxpayers – were signed into law as part of the PATH Act in 2015.
 
Repealing the Medical Device Tax
 
From the start, I was a vocal opponent of the Medical Device Tax – the Affordable Care Act’s 2.3 percent excise tax on U.S. medical device sales which took effect in January 2013. The tax had an immediate and harmful impact on Kalamazoo-based employer Stryker, resulting in employee layoffs and fewer dollars for research and development. That is why I cosponsored bipartisan legislation to repeal it and voted repeal it every time it came before the House. In 2016, bipartisan opponents of the tax were successful in delaying it for two years, but a full repeal is still needed.

Eliminating the Estate Tax

I support the permanent repeal of all federal estate and gift taxes. Eliminating the estate tax – also known as the “Death Tax” – would go a long way toward creating a fairer and more equitable tax code. As a form of double taxation, eliminating the Death Tax would give small businesses, like family-owned farms, the assurance they need to expand as well as encourage personal saving.

Opposing a Value-Added Tax

The American tax code is already needlessly complicated and burdensome. The addition of any sort of failed European-style value-added tax (VAT) would further contribute to the economic challenges facing American families and businesses. I will continue to oppose any efforts that add to our tax burden, including a VAT.

 

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