Stop taxing our work bonuses! Those are for putting in the extra work and not to be taxed. We never ever get a break from all the taxes you guys steal from us! This has got to stop! Our kids will never be able to afford a Home and have a family. These bonuses would help that happen. Just stop the taxing!
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The Payroll Freedom and Taxpayer Responsibility Act of 2025
Section 1. Short Title
This Act may be cited as the “Payroll Freedom and Taxpayer Responsibility Act of 2025”.
Section 2. Repeal of Withholding Authority
(a) Subchapter C of Chapter 24 of the Internal Revenue Code (IRC) is hereby repealed.
(b) No provision of federal law shall require employers to withhold, collect, report, or remit federal income, Social Security, or Medicare taxes from wages.
Section 3. Individual Tax Liability and Payment
(a) All individuals earning income are directly liable for federal taxes on that income.
(b) Taxes shall be paid annually by April 15 of the following year, or quarterly on the last day of April, June, September, and January.
(c) The Secretary of the Treasury shall issue pre-filled tax statements using Form W-2S (Income Statement Only), filed annually by employers for informational purposes.
Section 4. Constitutional Findings
Congress finds that:
(1) The Fifth Amendment’s Takings Clause prohibits the government from compelling private entities to perform public functions—such as tax collection—without just compensation;
(2) The required labor, software, auditing, and penalty exposure associated with payroll tax administration constitutes a physical and regulatory taking of private resources;
(3) Compliance costs exceed $250 billion annually, with disproportionate impact on small businesses, violating equal protection and economic liberty;
(4) The right to exclude—a fundamental property right (Kaiser Aetna v. United States, 444 U.S. 164)—is infringed when employers are forced to divert labor and capital to government tasks;
(5) Under Cedar Point Nursery v. Hassid (2021), government-mandated use of private property for public purposes—even temporarily—constitutes a per se physical taking;
(6) The Nollan-Dolan-Knick line of cases establishes that government conditions on private conduct must have an essential nexus and rough proportionality to a legitimate public purpose—standards not met by payroll withholding mandates;
(7) The Tahoe-Sierra Preservation Council v. Tahoe Regional Planning Agency (2002) distinction between temporary use restrictions and physical appropriations does not apply, as tax compliance imposes ongoing, mandatory labor akin to a government easement;
(8) The Free Exercise of Contract under the Due Process Clause protects the right of employers and employees to transact without third-party intermediation.
Section 5. Employer Immunity and Private Right of Action
(a) No employer shall be liable for failure to withhold or remit federal taxes.
(b) Employers have a private right of action to recover all compliance costs—including labor, software, legal fees, penalties, and audit expenses—incurred under prior tax administration mandates.
(c) Recovery may be sought under 42 U.S.C. § 1983 as a deprivation of property without due process or just compensation.
Section 6. Transition and Enforcement
(a) A two-year transition period is established.
(b) The IRS shall develop a direct payment system with automated reminders and penalty relief for first-year filers.
(c) Penalties apply only to individuals who fail to pay, not to employers.
Section 7. Government Cost Offset and Administrative Efficiency
(a) The elimination of employer-side tax administration will significantly reduce federal operational costs related to processing payroll tax filings, issuing employer tax credits, managing EFTPS (Electronic Federal Tax Payment System) employer accounts, and resolving business tax discrepancies.
(b) The IRS currently incurs over $12 billion annually in administrative costs**, including refund processing, check handling, banking fees, and employer compliance enforcement. With the shift to individual-only tax responsibility, these functions will be streamlined, reducing the need for extensive employer-facing infrastructure.
(c) Savings from reduced administrative burden shall be reallocated to:
(1) Enhance direct taxpayer support systems (e.g., automated payment portals, multilingual assistance);
(2) Offset potential shortfalls in tax receipt timing;
(3) Fund public education campaigns on individual tax responsibility.
(d) The IRS shall transition to a citizen-centric model, focusing exclusively on individual compliance, audits, and collections, thereby increasing efficiency and reducing systemic complexity.
Stop taxing labor. Only tax interest on capital.