Many parents have heard FICA Screams. Indignant children, holding in trembling hands their first paychecks, demand to know what FICA is and why it is feasting on their pay.

FICA (the Federal Insurance Contributions Act tax) is government compassion, expressed numerically: It is the welfare state; it funds Social Security and Medicare. Sometimes it makes young people into conservatives.

Dave Camp was 14, working for his father’s garage in central Michigan, when he made the acquaintance of FICA. Now 57 and about to begin his 11th term in Congress, he will chair the House Ways and Means Committee, where he will try to implement the implications of his complaint that “the tax code is 10 times longer than the Bible, without the good news.”

His aim is “fundamental” tax reform, understood the usual way – broadening the base (eliminating loopholes) to make lower rates possible. He would like a top rate of 25 percent – three points lower than Ronald Reagan achieved in 1986, with what proved to be perishable simplification.

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