Article: President wants your ideas for simplifying tax code Our current tax code is a complex and cluttered mess that discourages economic growth and vitality

Consider this: The tax code contains at least nine provisions to encourage education and more than a dozen separate tax-advantaged retirement savings plans.

Within the nine separate education provisions there are three separate definitions of qualifying higher education expenses, four different measures of income and six different income thresholds. It takes 83 pages of instructions, flow charts and work sheets for the IRS to explain these rules.

Similarly, each of the dozen or more retirement vehicles has its own set of complicated rules for eligibility, contribution limits, withdrawals, and rollovers.

The end result of this proliferation of special tax provisions and rules is confusion and ...

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