I am announcing an over $2 trillion tax cut that would repeal the entire IRS tax code—more than 70,000 pages—and replace it with a low, broad-based tax of 14.5% on individuals and businesses. I would eliminate nearly every special-interest loophole. The plan also eliminates the payroll tax on workers and several federal taxes outright, including gift and estate taxes, telephone taxes, and all duties and tariffs.
As president, replace the current IRS tax code with a 14.5% flat tax and eliminate most deductions, loopholes, and several federal taxes.
Occurrences
Evidence
The AP says the Senate again failed to advance a war powers resolution, and that Rand Paul of Kentucky was among the Republicans supporting it.
Paul said, "Ours is 14.5 percent for corporations, 14.5 percent for individuals. No payroll tax for the employee."
Assessments
Paul explicitly proposed a 14.5% flat tax and elimination of several federal taxes during his 2016 presidential campaign, but he never became president and therefore never had the executive authority tied to the promise. The promised tax overhaul was not enacted, and the provided record does not show that he materially advanced this exact plan to passage through later federal action. Because the outcome was not delivered and candidate credit for any later enactment is absent, the promise rates as never fulfilled.