Americans dread April 15th, Income Tax Day.

The income tax code is so complex that even the IRS cannot accurately explain it.

Corporate taxes are an onerous burden on businesses. The American corporate tax rate is the 2nd highest in the world. This creates a drain on capital development, hampers business expansion, and is a terrible drag on our economy.

The truth is that corporate taxes are not paid by corporations. So the liberal idea that we must punish corporations with taxes is sheer non-sense. Corporate taxes are passed on to consumers so they increase prices on every product that American families buy.

Yes, I am a physician. A medical practice is a business. For over 20 years, I have owned and developed non-medical businesses that have created jobs for over 500 Louisiana families. I brought the first Subway store to north Louisiana in 1986, and we have grown that business to 30 stores. I own other restaurants in the Shreveport area. And my company, Fleming Expansions, is a regional developer for the UPS Store, a subsidiary of UPS, which has sold ad continues to provide support services to 130 stores across Louisiana, Mississippi, and Texas.

My business experience helps me understand that the most powerful thing that we can do to stimulate economic development, the growth of business, the creation of new jobs and the growth of personal income for Americans is to dramatically reform the tax system.

Tax reform ought to be a national economic imperative. As your Congressman, tax reform has been one my top priorities.

On Wednesday, January 23rd, I signed the Americans for Tax Reform's Taxpayer Protection Pledge. I committed in writing that I will not increase marginal tax rates, or vote for any new taxes whose net result is that Americans pay more in taxes, and, as your Congressman I have kept that pledge.

I have also co-sponsored legislation to implement the Fair Tax. The Fair Tax will replace the income tax, corporate taxes, capital gains taxes, and estate and inheritance taxes with a national sales tax.

I promise to continue the fight to ensure hard working Americans and small businesses face a lower tax burden.