This regulation would place a flat tax rate across the board for all people residing in the United States. This would of course exempt clergy, under the pretense that these institutions choose to remain separate from the issues of government.
This also would force big business owners to distinguish between personal income and business income, and tax business at a lower rate than the national personal income tax rate. This lowering of business tax would give businesses the ability to create jobs, without the issue of high tax rates inhibiting this ability to create jobs.