Mr. WOODALL. That is what is so amazing about small business folks. You never have a small business person come to your office and say, Rob, what I want is a leg up on everybody else. I want an unfair playing field so I can beat all my competition.

That's not who our small business owners are. Our small business owners are people who say, Rob, give me a level playing field, and I will out-compete anybody in any nation around the globe because nobody works harder and has more powerful ideas than does the American worker. Well, that's what the Fair Tax is all about. It says, let's create a level playing field.

My friend is not a freshman as I am. He got here 6 months earlier in a special election that he had to work incredibly hard for; but those of us who are newer to this institution, as you and I are, know there are some folks here who like using the Tax Code to pick winners and losers. I mean, it's an easy thing to do. I look around this body. I can find some examples. I see fluorescent lights here in the Chamber. I could put a huge tax on fluorescent lights so we would never have any more fluorescent lights. I could put a huge tax on plaid shirts so we never have any more plaid shirts. That is what happens with the Tax Code.

The Fair Tax says no. It says we're going to have a single tax rate on everything the consumer buys. You're going to be taxed on everything once--but only once--because those small business men and women who write those letters to your office and to mine say, Rob, I spend more time trying to figure out tax decisions than I do figuring out business decisions. So, when these are the men and women who employ so many of our friends and neighbors, when these are the men and women who create the job growth in this country, we have to have them focus on business decisions, not on tax decisions; and the Fair Tax does that.