Poverty Line Deduction Flat Tax. You deduct the amount base on the poverty index and pay a flat 25% on the amount over.

The concept is simple, its doesn't make much sense to tax people whose gross annual income is below the poverty line because they are most likely going to receive government assistance because that are low income. So why not start off not taxing them in the first place. Then extend this idea to a general flat tax that the Republicans seem so fond of. Use the HHS Poverty Guidelines to determine a national average each year. For 2012 Poverty Guidelines for a single person in a household is $11,170 and for a couple with 4 children it would be $30,970. These would be the one deduction you would get on you filing. Then you are taxed at a flat 25% rate on everything you make over this amount. This is a ruff purposal that does need further research and development, but I want feed back.