John Linder
Encyclopedia
John Elmer Linder is the former U.S. Representative
for , serving from 1993 until 2011. He is a member of the Republican Party.
Linder announced that he would retire from Congress at the end of the 111th Congress.
, was educated at the University of Minnesota
, served in the United States Air Force
, was a dentist
and businessman, president of a lending institution, and a member of the Georgia House of Representatives
.
Linder has taken a leadership role in the effort to enact fundamental tax reform. His legislation, the Fair Tax Act
, is a proposal for changing United States tax laws to replace all federal
personal income tax
es, payroll tax
es, corporate tax
es, capital gains tax
es, self-employment
taxes, gift tax
es and inheritance taxes with a national retail sales tax
and monthly tax rebate to household
s of citizens and legal resident aliens.
In 2006, he voted against renewal of the Voting Rights Act
.
Linder is coauthor of The FairTax Book
with radio talk show host Neal Boortz
, which spent time atop the New York Times bestseller list. The book discusses H.R.25, also known as the Fair Tax Act, which Linder sponsored. They released a follow up book FairTax: The Truth in 2008.
Linder first introduced the legislation in July 1999 to the 106th United States Congress
. He has reintroduced substantially the same bill in each subsequent session of Congress. While the proposed bill has yet to have a major effect on the tax system, the Fair Tax Act has the highest number of cosponsors among tax reform
proposals (attracting 76 in the 110th United States Congress
), gathering much stronger support than popular flat tax
legislation. A number of congressional committees have heard testimony on the FairTax; however, it has not been voted on in either Chamber. The bill is cosponsored by former Speaker of the House Dennis Hastert
, but has not received support from the Democratic leadership. Matching legislation has been introduced into the Senate
by Georgia Republican Senator Saxby Chambliss
. The FairTax has generated a large grassroots
tax reform movement
in recent years, led by the non-partisan group Americans For Fair Taxation
.
, and Americans For Fair Taxation
for the way they have presented the FairTax
plan, a tax reform that replaces all federal income taxes with a single national sales tax
on personal consumption above poverty level. The most common critique is the method of presenting the FairTax rate as a 23% sales tax. Under the plan, consumers would pay to the government $23 of every $100 (referred to as tax inclusive): items priced at $100 would contain $23 of taxes. American sales taxes have historically been expressed as a percentage of the original sale price (referred to as tax exclusive): items produced at $77 pre-tax, cost $100 with the tax added (30% on top of $77). Congressman John Linder has stated that the FairTax would be implemented as an inclusive tax, which would include the tax in the retail price, not added on at checkout—an item on the shelf for five dollars would be five dollars total. The receipt would display the tax as 23 percent of the total. Linder states the FairTax is presented as a 23 percent tax rate for easy comparison to income tax rates (the taxes it would be replacing). Proponents believe it is both inaccurate and misleading to say that an income tax is 23 percent and the FairTax is 30 percent as it implies that the sales tax burden is higher, when in fact the burden of the two taxes is precisely the same. The plan's opponents call the semantics
deceptive. FactCheck
called the presentation misleading, saying that it hides the real truth of the tax rate.
The Fair Tax has also been questioned by Social Security groups which believe the economic assumptions of the Fair Tax are unsound. The basis of the Fair Tax is that taxes affect economic decisions. The Fair Tax would remove all payroll taxes. Yet, the impact analysis of Social Security done by the Fair Tax supporters claims that the Fair Tax will not change the number of beneficiaries under existing law. Under economic principles normally applied by the Linder and Boortz, removing the cost of participation would increase not only the number of beneficiaries but the size of claims.
from travel disclosure forms, even though he declared it on his personal income filings. According to John Byrne and Ron Brynaert of The Raw Story, "Linder should have filed a travel form shortly after his trip and could have corrected it when he belatedly filed for other trips last year. Failing to properly report sponsored travel is a violation of House rules."
were drawn into a heavily Republican district that, while retaining Barr's district number (the 7th), contained more of the territory Linder had represented in what had been the 4th District from 1993 to 1997 and the 11th District since 1997. Linder handily defeated Barr in the 2002 Republican primary, all but assuring him of a sixth term. Linder ran unopposed in 2004. In 2006, he was re-elected with 70.9% of the vote.
|+ : Results 1992–1994
: Results 1996–2000
: Results 2002–2008
!|Year
!|District
!
!|Democrat
!|Votes
!|Pct
!
!|Republican
!|Votes
!|Pct
!
|-
|1992
|
|
| |
| align="right" |123,819
| |49%
|
| |John Linder
| align="right" |126,495
| align="right" |51%
|
|-
|1994
|
|
| |Comer Yates
| align="right" |65,566
| |42%
|
| |John Linder
| align="right" |90,063
| align="right" |58%
|
|-
|1996
|
|
| |
| align="right" |80,940
| |36%
|
| |John Linder
| align="right" |145,821
| align="right" |64%
|
|-
|1998
|
|
| |Vincent Littman
| align="right" |53,510
| |31%
|
| |John Linder
| align="right" |120,909
| align="right" |69%
|
|-
|2000
|
|
| |(no candidate)
| align="right" |
| |
|
| |John Linder
| align="right" |199,652
| align="right" |100%
|
|-
|2002
|
|
| |Mike Berlon
| align="right" |37,124
| |21%
|
| |John Linder
| align="right" |138,997
| align="right" |79%
|
|-
|2004
|
|
| |(no candidate)
| align="right" |
| |
|
| |John Linder
| align="right" |258,982
| align="right" |100%
|
|-
|2006
|
|
| |Allan Burns
| align="right" |53,553
| |29%
|
| |John Linder
| align="right" |130,561
| align="right" |71%
|
|-
|2008
|
|
| |Doug Heckman
| align="right" |128,158
| |38%
|
| |John Linder
| align="right" |209,349
| align="right" |62%
|
United States House of Representatives
The United States House of Representatives is one of the two Houses of the United States Congress, the bicameral legislature which also includes the Senate.The composition and powers of the House are established in Article One of the Constitution...
for , serving from 1993 until 2011. He is a member of the Republican Party.
Linder announced that he would retire from Congress at the end of the 111th Congress.
Early life, education and career
He was born in Deer River, MinnesotaDeer River, Minnesota
As of the census of 2000, there were 903 people, 389 households, and 220 families residing in the city. The population density was 850.9 people per square mile . There were 415 housing units at an average density of 391.1 per square mile . The racial makeup of the city was 84.05% White, 12.07%...
, was educated at the University of Minnesota
University of Minnesota
The University of Minnesota, Twin Cities is a public research university located in Minneapolis and St. Paul, Minnesota, United States. It is the oldest and largest part of the University of Minnesota system and has the fourth-largest main campus student body in the United States, with 52,557...
, served in the United States Air Force
United States Air Force
The United States Air Force is the aerial warfare service branch of the United States Armed Forces and one of the American uniformed services. Initially part of the United States Army, the USAF was formed as a separate branch of the military on September 18, 1947 under the National Security Act of...
, was a dentist
Dentist
A dentist, also known as a 'dental surgeon', is a doctor that specializes in the diagnosis, prevention, and treatment of diseases and conditions of the oral cavity. The dentist's supporting team aides in providing oral health services...
and businessman, president of a lending institution, and a member of the Georgia House of Representatives
Georgia House of Representatives
The Georgia House of Representatives is the lower house of the Georgia General Assembly of the U.S. state of Georgia.-Composition:...
.
Committees assignments
- Committee on Ways and MeansUnited States House Committee on Ways and MeansThe Committee of Ways and Means is the chief tax-writing committee of the United States House of Representatives. Members of the Ways and Means Committee are not allowed to serve on any other House Committees unless they apply for a waiver from their party's congressional leadership...
- Subcommittee on OversightUnited States House Ways and Means Subcommittee on OversightThe House Way and Means Subcommittee on Oversight is one of the six subcommittees within the House Ways and Means Committee-Jurisdiction:From the House Rules:...
- Subcommittee on Income Security and Family SupportUnited States House Ways and Means Subcommittee on Income Security and Family SupportThe Subcommittee on Human Resources is a subcommittee of the Committee on Ways and Means in the United States House of Representatives. From 2007 to 2011, it was known as the Subcommittee on Income Security and Family Support...
(Ranking Member) - Subcommittee on Select Revenue MeasuresUnited States House Ways and Means Subcommittee on Select Revenue MeasuresThe Subcommittee on Select Revenue Measure is a subcommittee of the Committee on Ways and Means in the United States House of Representatives.-Jurisdiction:From the House rules:...
- Subcommittee on Oversight
Party leadership
- Republican Steering Committee
Linder has taken a leadership role in the effort to enact fundamental tax reform. His legislation, the Fair Tax Act
FairTax
The FairTax is a tax reform proposal for the federal government of the United States that would replace all federal taxes on personal and corporate income with a single broad national consumption tax on retail sales. The Fair Tax Act would apply a tax once at the point of purchase on all new goods...
, is a proposal for changing United States tax laws to replace all federal
Federal government of the United States
The federal government of the United States is the national government of the constitutional republic of fifty states that is the United States of America. The federal government comprises three distinct branches of government: a legislative, an executive and a judiciary. These branches and...
personal income tax
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
es, payroll tax
Payroll tax
Payroll tax generally refers to two different kinds of similar taxes. The first kind is a tax that employers are required to withhold from employees' wages, also known as withholding tax, pay-as-you-earn tax , or pay-as-you-go tax...
es, corporate tax
Corporate tax
Many countries impose corporate tax or company tax on the income or capital of some types of legal entities. A similar tax may be imposed at state or lower levels. The taxes may also be referred to as income tax or capital tax. Entities treated as partnerships are generally not taxed at the...
es, capital gains tax
Capital gains tax
A capital gains tax is a tax charged on capital gains, the profit realized on the sale of a non-inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds, precious metals and property...
es, self-employment
Self-employment
Self-employment is working for one's self.Self-employed people can also be referred to as a person who works for himself/herself instead of an employer, but drawing income from a trade or business that they operate personally....
taxes, gift tax
Gift tax
A gift tax is a tax imposed on the gratuitous transfer of ownership of property. The United States Internal Revenue Service says a gift is "Any transfer to an individual, either directly or indirectly, where full consideration is not received in return."When a taxable gift in the form of cash,...
es and inheritance taxes with a national retail sales tax
Sales tax
A sales tax is a tax, usually paid by the consumer at the point of purchase, itemized separately from the base price, for certain goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale....
and monthly tax rebate to household
Household
The household is "the basic residential unit in which economic production, consumption, inheritance, child rearing, and shelter are organized and carried out"; [the household] "may or may not be synonymous with family"....
s of citizens and legal resident aliens.
In 2006, he voted against renewal of the Voting Rights Act
Voting Rights Act
The Voting Rights Act of 1965 is a landmark piece of national legislation in the United States that outlawed discriminatory voting practices that had been responsible for the widespread disenfranchisement of African Americans in the U.S....
.
Fair Tax Act
The FairTax Book
The FairTax Book is a non-fiction book by libertarian radio talk show host Neal Boortz and Congressman John Linder, published on August 2, 2005, as a tool to increase public support and understanding for the FairTax plan...
with radio talk show host Neal Boortz
Neal Boortz
Neal A. Boortz, Jr. is an American Libertarian radio host, author, and political commentator. His nationally syndicated talk show, The Neal Boortz Show, airs throughout the United States on Dial Global . It is ranked seventh in overall listeners, with 4.25+ million per week...
, which spent time atop the New York Times bestseller list. The book discusses H.R.25, also known as the Fair Tax Act, which Linder sponsored. They released a follow up book FairTax: The Truth in 2008.
Linder first introduced the legislation in July 1999 to the 106th United States Congress
106th United States Congress
The One Hundred Sixth United States Congress was a meeting of the legislative branch of the United States federal government, composed of the United States Senate and the United States House of Representatives. It met in Washington, DC from January 3, 1999 to January 3, 2001, during the last two...
. He has reintroduced substantially the same bill in each subsequent session of Congress. While the proposed bill has yet to have a major effect on the tax system, the Fair Tax Act has the highest number of cosponsors among tax reform
Tax reform
Tax reform is the process of changing the way taxes are collected or managed by the government.Tax reformers have different goals. Some seek to reduce the level of taxation of all people by the government. Some seek to make the tax system more progressive or less progressive. Some seek to simplify...
proposals (attracting 76 in the 110th United States Congress
110th United States Congress
The One Hundred Tenth United States Congress was the meeting of the legislative branch of the United States federal government, between January 3, 2007, and January 3, 2009, during the last two years of the second term of President George W. Bush. It was composed of the Senate and the House of...
), gathering much stronger support than popular flat tax
Flat tax
A flat tax is a tax system with a constant marginal tax rate. Typically the term flat tax is applied in the context of an individual or corporate income that will be taxed at one marginal rate...
legislation. A number of congressional committees have heard testimony on the FairTax; however, it has not been voted on in either Chamber. The bill is cosponsored by former Speaker of the House Dennis Hastert
Dennis Hastert
John Dennis "Denny" Hastert was the 59th Speaker of the House serving from 1999 to 2007. He represented as a Republican for twenty years, 1987 to 2007.He is the longest-serving Republican Speaker in history...
, but has not received support from the Democratic leadership. Matching legislation has been introduced into the Senate
United States Senate
The United States Senate is the upper house of the bicameral legislature of the United States, and together with the United States House of Representatives comprises the United States Congress. The composition and powers of the Senate are established in Article One of the U.S. Constitution. Each...
by Georgia Republican Senator Saxby Chambliss
Saxby Chambliss
Clarence Saxby Chambliss, Jr. is the senior United States Senator from Georgia. A member of the Republican Party, he previously served as a U.S. Representative ....
. The FairTax has generated a large grassroots
Grassroots
A grassroots movement is one driven by the politics of a community. The term implies that the creation of the movement and the group supporting it are natural and spontaneous, highlighting the differences between this and a movement that is orchestrated by traditional power structures...
tax reform movement
Political movement
A political movement is a social movement in the area of politics. A political movement may be organized around a single issue or set of issues, or around a set of shared concerns of a social group...
in recent years, led by the non-partisan group Americans For Fair Taxation
Americans For Fair Taxation
Americans For Fair Taxation , also known as FairTax.org, states it is the United States' largest, single-issue grassroots organization and taxpayers union dedicated to fundamental tax code replacement...
.
Interest groups
Linder has worked with interest groups such as Americans for Fair Taxation as well as National Taxpayers Union. Since 1996 Linder has backed the National Right to Life Committee 100 percent of the time. Since 1996 Linder has backed the U.S. Chamber of Commerce at least 90 percent of the time except in 2005 where he backed them 75 percent of the time. Throughout his career he has supported groups like National Small Business Association, National Association of Manufacturers, National Restaurant Association, and Small Business & Entrepreneurship Council. He also has backed the interests of the NRA throughout his career.Campaign finance
A former dentist, Linder has received $40,100 from health professionals as well as $57,900 from the health sector as a whole. He also ran his own lending firm so he receives backing from the Insurance and Finance sector amounting to $86,839 as 12/31/2008. He has received $25,401 from the Construction industry and $25,300 from the Energy and Natural Resources industry. Overall in the 2008 cycle he has a total income of $581,976 of which he spent $375,540, and by the end of the cycle he had accumulated no debt at all.Voting record
Linder’s voting record is conservative. He has shown throughout his career that he is pro-life, voting for bills like Prohibit Partial-Birth/Late Term Abortion bill and Ban on Partial-Birth/Late Term Abortion. He is also a fiscal conservative, voting against every piece of the stimulus package and most spending programs throughout his career, such as Auto Industry Financing, Funding to Combat AIDS, Malaria, and Tuberculosis, Housing Bill with Energy Tax Credit Extensions, Medicare Bill, and Public Transportation and Alternative Fuel Grants.FairTax presentation
Some have criticized Linder, Neal BoortzNeal Boortz
Neal A. Boortz, Jr. is an American Libertarian radio host, author, and political commentator. His nationally syndicated talk show, The Neal Boortz Show, airs throughout the United States on Dial Global . It is ranked seventh in overall listeners, with 4.25+ million per week...
, and Americans For Fair Taxation
Americans For Fair Taxation
Americans For Fair Taxation , also known as FairTax.org, states it is the United States' largest, single-issue grassroots organization and taxpayers union dedicated to fundamental tax code replacement...
for the way they have presented the FairTax
FairTax
The FairTax is a tax reform proposal for the federal government of the United States that would replace all federal taxes on personal and corporate income with a single broad national consumption tax on retail sales. The Fair Tax Act would apply a tax once at the point of purchase on all new goods...
plan, a tax reform that replaces all federal income taxes with a single national sales tax
Sales tax
A sales tax is a tax, usually paid by the consumer at the point of purchase, itemized separately from the base price, for certain goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale....
on personal consumption above poverty level. The most common critique is the method of presenting the FairTax rate as a 23% sales tax. Under the plan, consumers would pay to the government $23 of every $100 (referred to as tax inclusive): items priced at $100 would contain $23 of taxes. American sales taxes have historically been expressed as a percentage of the original sale price (referred to as tax exclusive): items produced at $77 pre-tax, cost $100 with the tax added (30% on top of $77). Congressman John Linder has stated that the FairTax would be implemented as an inclusive tax, which would include the tax in the retail price, not added on at checkout—an item on the shelf for five dollars would be five dollars total. The receipt would display the tax as 23 percent of the total. Linder states the FairTax is presented as a 23 percent tax rate for easy comparison to income tax rates (the taxes it would be replacing). Proponents believe it is both inaccurate and misleading to say that an income tax is 23 percent and the FairTax is 30 percent as it implies that the sales tax burden is higher, when in fact the burden of the two taxes is precisely the same. The plan's opponents call the semantics
Semantics
Semantics is the study of meaning. It focuses on the relation between signifiers, such as words, phrases, signs and symbols, and what they stand for, their denotata....
deceptive. FactCheck
FactCheck
FactCheck.org is a non-partisan, nonprofit website that describes itself as a consumer advocate' for voters that aims to reduce the level of deception and confusion in U.S. politics." It is a project of the Annenberg Public Policy Center of the Annenberg School for Communication at the University...
called the presentation misleading, saying that it hides the real truth of the tax rate.
The Fair Tax has also been questioned by Social Security groups which believe the economic assumptions of the Fair Tax are unsound. The basis of the Fair Tax is that taxes affect economic decisions. The Fair Tax would remove all payroll taxes. Yet, the impact analysis of Social Security done by the Fair Tax supporters claims that the Fair Tax will not change the number of beneficiaries under existing law. Under economic principles normally applied by the Linder and Boortz, removing the cost of participation would increase not only the number of beneficiaries but the size of claims.
Non-disclosed travel
Linder has also been criticized for omitting a trip paid for by a client of lobbyist Jack AbramoffJack Abramoff
Jack Abramoff is an American former lobbyist and businessman. Convicted in 2006 of mail fraud and conspiracy, he was at the heart of an extensive corruption investigation that led to the conviction of White House officials J. Steven Griles and David Safavian, U.S. Representative Bob Ney, and nine...
from travel disclosure forms, even though he declared it on his personal income filings. According to John Byrne and Ron Brynaert of The Raw Story, "Linder should have filed a travel form shortly after his trip and could have corrected it when he belatedly filed for other trips last year. Failing to properly report sponsored travel is a violation of House rules."
Political campaigns
Georgia gained two seats after the 2000 census, but the Georgia state legislature produced a map intended to produce a congressional delegation of seven Democrats and six Republicans. Linder and fellow Republican Bob BarrBob Barr
Robert Laurence "Bob" Barr, Jr. is a former federal prosecutorand a former member of the United States House of Representatives. He represented Georgia's 7th congressional district as a Republican from 1995 to 2003. Barr attained national prominence as one of the leaders of the impeachment of...
were drawn into a heavily Republican district that, while retaining Barr's district number (the 7th), contained more of the territory Linder had represented in what had been the 4th District from 1993 to 1997 and the 11th District since 1997. Linder handily defeated Barr in the 2002 Republican primary, all but assuring him of a sixth term. Linder ran unopposed in 2004. In 2006, he was re-elected with 70.9% of the vote.
Electoral history
{| class="wikitable" style="margin:0.5em ; font-size:95%"|+ : Results 1992–1994
: Results 1996–2000
: Results 2002–2008
!|Year
!|District
!
!|Democrat
!|Votes
!|Pct
!
!|Republican
!|Votes
!|Pct
!
|-
|1992
|
|
| |
| align="right" |123,819
| |49%
|
| |John Linder
| align="right" |126,495
| align="right" |51%
|
|-
|1994
|
|
| |Comer Yates
| align="right" |65,566
| |42%
|
| |John Linder
| align="right" |90,063
| align="right" |58%
|
|-
|1996
|
|
| |
| align="right" |80,940
| |36%
|
| |John Linder
| align="right" |145,821
| align="right" |64%
|
|-
|1998
|
|
| |Vincent Littman
| align="right" |53,510
| |31%
|
| |John Linder
| align="right" |120,909
| align="right" |69%
|
|-
|2000
|
|
| |(no candidate)
| align="right" |
| |
|
| |John Linder
| align="right" |199,652
| align="right" |100%
|
|-
|2002
|
|
| |Mike Berlon
| align="right" |37,124
| |21%
|
| |John Linder
| align="right" |138,997
| align="right" |79%
|
|-
|2004
|
|
| |(no candidate)
| align="right" |
| |
|
| |John Linder
| align="right" |258,982
| align="right" |100%
|
|-
|2006
|
|
| |Allan Burns
| align="right" |53,553
| |29%
|
| |John Linder
| align="right" |130,561
| align="right" |71%
|
|-
|2008
|
|
| |Doug Heckman
| align="right" |128,158
| |38%
|
| |John Linder
| align="right" |209,349
| align="right" |62%
|
External links
- John Linder for U.S. Congress official campaign site
- Linder's FairTax official site
- Profile at SourceWatchSourceWatchSourceWatch is an internet wiki site that is a collaborative project of the liberal Center for Media and Democracy...