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, savings, and social mobility. It also points out that federal payroll and estate taxes disproportionately affect lower-income individuals and hinder job creation and entrepreneurship.

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 cites Tennessee as a successful model, having operated without a personal income tax since 1947, which has attracted businesses and created jobs. The resolution calls for the repeal of the 16th Amendment to the U.S. Constitution and encourages Congress to consider the practical administration of a national sales tax, potentially leveraging state-level expertise in tax collection.