create an additional flat tax to fund the Navy's Ohio class submarine replacement project.

I propose to create a flat tax for the tax years of 2015 - 2012 to help fund the Navy's Ohio submarine replacement project. I propose to enact a flat rate of $40 per individual or $80 for those filing married and joint. While this tax is in place, it should be placed in a fund solely for the purpose of this project. This tax should be in place for taxpayers only in the 25% and higher tax brackets. This way, it will not impact families closer to the poverty level and is not a large tax so as to not have Democrats claiming that it is a burden or Republicans saying that it is too much. It will assist in ship building and further national security. It should, in theory, be a bipartisan friendly tax.