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, which it argues grants excessive power to the government, complicates tax compliance, penalizes marriage, and negatively impacts economic growth and social mobility. It also points out that federal payroll and estate taxes disproportionately affect lower-income Americans and hinder job creation, while advocating for a consumption-based tax system that could promote savings, fairness, and economic growth.

The resolution cites Tennessee as a successful model for a consumption tax, noting that the state has thrived without a personal income tax since 1947, attracting businesses and creating jobs. It calls for the repeal of the 16th Amendment to the U.S. Constitution, which allows for income taxation, and emphasizes the need for Congress to consider the practical administration of a national sales tax, potentially leveraging state-level expertise. The resolution concludes by urging the transmission of its message to the President and members of the Tennessee Congressional Delegation.