No, federal income tax was not abolished under Trump or any recent administration

The federal income tax remains in place and is still collected by the Internal Revenue Service (IRS). No president has the power to abolish income tax on their own — that would require an act of Congress. During the Trump administration (2017–2021), income tax rates were lowered for most taxpayers through the Tax Cuts and Jobs Act of 2017, but the tax itself continued to exist and people continued to pay it.

This confusion often arises because tax reform and rate changes get discussed in headlines that can sound more dramatic than what actually happened. A rate cut is not the same as abolishing a tax. The federal income tax has existed since 1913 and has survived every administration since then, through wars, recessions, and major policy shifts.

Key Takeaways

  • Federal income tax still exists and is still collected; no recent administration has abolished it.
  • The Tax Cuts and Jobs Act of 2017 lowered income tax rates for most people, but did not eliminate the tax itself.
  • Only Congress can abolish a federal tax; a president cannot do this through executive action alone.
  • Tax rate changes and tax abolition are two different things, and headlines sometimes blur that distinction.

What the Tax Cuts and Jobs Act of 2017 actually did

The Tax Cuts and Jobs Act lowered federal income tax rates across most income brackets. For example, the top marginal rate dropped from 39.6% to 37%. Many middle-income taxpayers saw their rates drop as well, and the standard deduction roughly doubled. These changes meant most people paid less federal income tax during those years.

However, the law did not eliminate income tax. It also did not eliminate the IRS or stop the government from collecting taxes. Paychecks still had federal income tax withheld, and people still filed tax returns. The law also included a sunset provision: many of these rate cuts were set to expire at the end of 2025 unless Congress extended them, which means the rates would revert to higher levels without further legislative action.

Why a president cannot abolish income tax alone

The U.S. Constitution gives Congress — not the president — the power to collect taxes. Article I of the Constitution states that "Congress shall have Power To lay and collect Taxes." This is one of Congress's core powers, and it cannot be transferred to the executive branch or removed by presidential order.

A president can propose tax changes, sign tax bills that Congress passes, or direct the IRS how to enforce existing law. But repealing or abolishing a tax requires a bill passed by both the House of Representatives and the Senate, then signed by the president. Even then, the change only takes effect according to the terms Congress sets. This separation of powers is intentional and has held across every administration.

How tax rates and tax abolition are different things

A tax rate change means the percentage you pay goes up or down, but you still pay the tax. Abolishing a tax means the tax no longer exists at all. These are not the same. If income tax were abolished, the IRS would stop collecting it, people would not have it withheld from paychecks, and the government would lose that revenue stream entirely.

When news coverage discusses "tax cuts," it is describing rate reductions. When it discusses "repealing a tax," it means the tax is being eliminated. The Tax Cuts and Jobs Act was a rate cut, not a repeal. Some proposals have called for eliminating income tax entirely and replacing it with other revenue sources (such as a national sales tax), but these remain proposals and have not become law.

What happened to income tax withholding during the Trump administration

Federal income tax continued to be withheld from paychecks throughout the Trump administration. The IRS continued to process tax returns and collect taxes. The only change was the amount withheld, which decreased for most people because the rates and brackets had changed. Employers adjusted their withholding tables to reflect the new rates, so people saw slightly larger paychecks.

This is routine whenever tax rates change. The withholding adjustment is automatic and happens through IRS guidance to employers. It does not mean the tax has been abolished; it means the amount of the tax has been recalculated based on the new law.

What proposals exist to change or eliminate income tax

Various proposals have circulated over the years to replace or eliminate federal income tax. Some suggest replacing it with a national sales tax or a value-added tax (VAT). Others propose a flat tax rate instead of the current progressive system. These remain proposals and policy ideas; none have become law.

Any such change would require Congress to pass legislation, which would need to address how the government replaces the revenue currently collected through income tax. The federal government relies on income tax for a large portion of its budget, so eliminating it would require either finding new revenue sources or significantly reducing spending. This is why such proposals remain controversial and have not advanced to become law.

Frequently Asked Questions

Is income tax still being collected right now?

Yes. The IRS continues to collect federal income tax from wages, investments, and other sources. Employers continue to withhold it from paychecks. This has not changed under any recent administration.

Did Trump promise to abolish income tax?

During his 2024 campaign, Trump discussed eliminating income tax and replacing it with tariffs or other revenue sources. However, a president cannot abolish income tax unilaterally. Any such change would require Congress to pass legislation, which has not happened.

What is the difference between a tax cut and abolishing a tax?

A tax cut lowers the rate or amount you pay, but the tax still exists. Abolishing a tax means it no longer exists at all. The Tax Cuts and Jobs Act was a rate cut; income tax was not abolished.

Will the 2017 tax rates stay in place forever?

No. Many provisions of the Tax Cuts and Jobs Act were set to expire at the end of 2025. Unless Congress extends them, tax rates will revert to higher levels. Congress will need to pass new legislation to keep the lower rates in place.

Could a future president abolish income tax through executive order?

No. Only Congress can abolish a federal tax. A president can propose it, but it requires a bill passed by both chambers of Congress and signed into law. Executive orders cannot repeal taxes.