Earlier this year, Gov. Eric Holcomb (R-Ind.) signed legislation to raise the state gas tax of Indiana in order to increase road funding. The move had major support from the leadership of the state Republican Party with Indiana House Speaker Brian Bosma saying “It’s a program that’s responsive, comprehensive, sustainable, and it’s for the next generation.” It seems interesting then that Gov. Holcomb promised to take Indiana to the “next level” since this seems like a step back.

Americans are suffering under the enormous tax burden placed upon them by the various government entities they live under, but help from Washington seems unreachable. Luckily for citizens of one state, tax reform could be coming swiftly, and from a surprising place.

Perhaps the most controversial policy proposal in the House Republican blueprint for tax reform is the "border adjustment tax." Also known as a destination-based cash-flow tax (DBCFT), the border adjustment tax serves two key purposes in the blueprint.

Good tax policy means having low rates and a broad tax base. To finance a reduction in individual and corporate income tax rates and the lowering of capital gains and dividend tax rates to spark economic growth, Congress, which is gearing up for fundamental tax reform, will look for ways to broaden the tax base through the elimination of certain tax loopholes, such as tax credits and deductions, that taxpayers can currently claim when they itemize when filing their tax return.

The passage of the American Health Care Act, H.R. 1628, out of the House of Representatives gives an opportunity for the Republican majority to begin work on a generational opportunity: fundamental tax reform. Speaker Paul Ryan (R-Wis.) will head to Ohio on Wednesday to begin making the case for tax reform, previewing the next big item on the House Republican agenda.