House Joint Resolution 17, sponsored by McCalmon, urges the United States Congress to repeal all income taxes and implement a national retail sales tax as outlined in H.R. 25, the Fair Tax Act of 2023. The resolution highlights concerns regarding the current income tax system, including its complexity, punitive nature, and negative impact on economic growth, savings, and social mobility. It argues that income taxes grant excessive power to the government, penalize marriage, and impose unfair burdens on taxpayers, particularly lower-income individuals. The resolution also points to the adverse effects of federal payroll taxes and estate taxes on employment and family businesses.

The resolution advocates for a broad-based national sales tax on goods and services, which it claims would promote fairness, economic growth, and productivity while reducing administrative burdens on taxpayers. It cites Tennessee as a successful model that has thrived without a personal income tax, relying instead on a retail sales tax since 1947. The resolution calls for the repeal of the 16th Amendment to the U.S. Constitution, which established the federal income tax, and encourages Congress to consider the practical experiences of state-level sales tax administration when implementing the proposed national sales tax.