Fair Tax H.R. 25 is a bill sponsored by Rep. John Linder and Sen. Saxby Chambliss. The bill gets rid of all federal income tax and replaces it with one federal consumption tax. In order to supplement the loss of a national income tax, a federally mandated sales tax of 23% tax exclusive or 30% tax inclusive would be levied on all goods and services. Supporters of the tax say it will be progressive on consumption, effectively taxing the wealthiest citizens more because of their increased spending, while leaving those who buy relatively little with a small tax burden. They also make arguments for stronger economic growth and benefits for businesses to remain in the United States. Opponents of the bill argue that the middle class will be unfairly burdened with higher taxes and that the U.S. economy would potentially suffer a decade-long downturn due to the sudden disincentive to spend money.