Replace the IRS with a federal sales tax
Higgins supports eliminating the IRS and replacing the federal income-tax system with a 15% federal sales tax collected and forwarded by the states. He would exempt food and medicine, honorably discharged veterans for up to the number of years they served (capped at six), and elderly people under an age-based formula he says would need to be worked out.
Context: The source does not specify the tax base, transition arrangements, or the formula and age threshold for the elderly exemption.