PlainBillCongress, translated.Legislation. Context. Public interest.Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 16.
Congressional Research Service
Version 00 · Introduced in Senate · Jan 26, 1993
Flat Tax Act of 1993 - Amends the Internal Revenue Code to repeal corporate taxes. Imposes a ten percent tax on the excess of the earned income of individuals over an exemption amount. Repeals: (1) specific exclusions from gross income; (2) deductions and credits against income tax; and (3) estate and gift taxes.
People & committees
Sen. Helms, Jesse [R-NC] · R–NC
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 16.
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Sponsor introductory remarks on measure. (CR S664-665)
Introduced in Senate
Primary sources
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Source last updated: Aug 26, 2025. Consult Congress.gov for the current record.
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Analyze S.188 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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