Short title; table of contents

(a) Short Title This Act may be cited as the FairTax Act of 2025. (b) Table of Contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Congressional findings. Title I—Repeal of the Income Tax, Payroll Taxes, and Estate and Gift Taxes Sec. 101. Income taxes repealed. Sec. 102. Payroll taxes repealed. Sec. 103. Estate and gift taxes repealed. Sec. 104. Conforming amendments; effective date. Title II—Sales Tax Enacted Sec. 201. Sales tax. Sec. 202. Conforming and technical amendments. Title III—Other Matters Sec. 301. Phase-out of administration of repealed Federal taxes. Sec. 302. Administration of other Federal taxes. Sec. 303. Sales tax inclusive Social Security benefits indexation. Title IV—Sunset of Sales Tax if Sixteenth Amendment not Repealed Sec. 401. Elimination of sales tax if Sixteenth Amendment not repealed.