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, negative impact on economic growth, and unfairness, particularly towards lower-income individuals and families. It argues that income taxes hinder savings, investment, and upward social mobility while intruding on citizens' privacy and civil rights. The resolution also points to the success of Tennessee's consumption tax model, which has attracted businesses and created jobs without a personal income tax.

The resolution advocates for a broad-based national sales tax on goods and services, asserting that it would promote fairness, economic growth, and productivity while reducing administrative burdens on taxpayers. It emphasizes the need for Congress to consider harmonizing federal and state tax collection efforts and compensating businesses for tax collection costs. Ultimately, the resolution calls for the repeal of the 16th Amendment to the U.S. Constitution, which allows for income taxation, and encourages the adoption of the Fair Tax Act to replace the current tax system with a national retail sales tax.