,i #aacth ,,congress #b;d ,session ,h4 ,r4 #ehhb ,,in ,,the ,,house ,,of ,,representatives ,december #aa1 #bjad ,mr4 ,stockman introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to make an ,income ,tax that is a flat #ae percent for all ,american citizens4 #a4 ,short title ,this ,act may be cited as the ,flat ,tax ,rate ,act4 #b4 ,tax ,rate ,the ,federal ,income ,tax ,rate shall be #ae percent for all ,u4,s4 citizens4 7#a7 ,the citizen's annual income or current economic standing shall not matter4 7#b7 ,all individuals shall pay a flat rate of #ae percent on all income1 except in cases where the individual or individuals comply with the exemptions listed in section #c4 #c4 ,exemptions to ,tax ,rate ,the exemptions of the tax shall include3 7#a7 ,there shall be a #aj1jjj deduction for those filing singly1 and a #bj1jjj deduction for couples filing jointly4 7#b7 ,for each child1 up to the age of #ah1 there shall be a #c1jjj deduction4