The current federal income tax system is broken—unfair, overly complex, and almost impossible for most Americans to understand. The Fair Tax is a reasonable, nonpartisan alternative before Congress that is both fair and easy to understand. A system that allows taxpayers to keep their entire paycheck and only pay taxes on what is spent. The Fair Tax is a 23 percent, single rate, national retail sales tax that treats every person equally and allows American businesses to thrive, while generating the same tax revenue as the current four-million-word-plus tax code.  The Fair Tax applies to the sale of all consumer goods and services at the final point of consumption and rates depend on the amount of purchases made.