The nearly $3 trillion in exemptions given to giant corporations, including:

• Hedge funds and private equity firms counting management fees as capital gains

• Companies that offshore American jobs and get a tax break for doing it

• Individuals creating corporations to use as tax shelters

These are three big examples of people gaming the US tax code to make sure that the middle class pay for them.

When corporate loopholes are closed, the tax base is broadened, allowing a commensurate decrease in the effective tax rate on middle class families. Said simply, when corporations pay their fair share, your taxes go down.

Yes, but with one important exception: the IRS should already have an estimate for your tax refund. It borders on the absurd to make families fill out pages and pages with information the government already has.

I will propose a bill to have the IRS automatically generate your personal tax return for your review. If you agree, you can submit it with a single click. If you want to add further deductions or simply file the old way, you’re free to do so.