Episode Introduction
Rep. Buddy Carter wants to abolish the IRS. Two days before Donald Trump’s second inauguration, the Georgia Republican joined Chuck Warren and Sam Stone on Podcast 228 of Breaking Battlegrounds. He explained his Fair Tax Act and how he thought Republicans could keep their momentum by backing Trump’s agenda from the first day.
Armando Ibarra, chairman of the Miami Young Republicans, follows with three topics: Miami’s tech growth, the Biden administration’s last-minute decision on Cuba’s terrorism designation and Marco Rubio’s confirmation hearing.
Ken LaCorte, host of Elephants in Rooms and a friend of the show, closes the interviews. He discusses fires linked to homeless encampments in California and what Republicans needed to do next. Kiley’s Corner ends the hour with presidential heights and train thefts in Arizona.
Quick Answer
Breaking Battlegrounds Podcast 228, recorded January 18, 2025, features Rep. Buddy Carter on his Fair Tax Act, which would abolish the IRS and replace federal income taxes with a national sales tax. Armando Ibarra discusses Cuba’s terrorism designation and Marco Rubio’s confirmation hearing. Ken LaCorte discusses California’s encampment fires and Republican strategy ahead of Trump’s inauguration.
Episode Overview
The episode was recorded in the final days of the Biden administration, and that timing shapes all three interviews.
Carter opens with strategy. He argues that congressional Republicans should move quickly to support the incoming president’s agenda. He then makes the case for his Fair Tax Act, a long-running conservative proposal to replace the federal income tax with a consumption tax.
Ibarra brings a Miami perspective. He discusses the city’s growing tech sector and reacts to President Biden’s decision to remove Cuba from the state sponsors of terrorism list. He also looks at Senator Marco Rubio’s confirmation hearing and the role Rubio was about to take on.
LaCorte covers fires linked to homeless encampments in California, what to expect from the inauguration and what he believes Republicans must do to stay on course.
Kiley’s Corner closes with a lighter segment. It debates whether LBJ and Trump tie as the second-tallest presidents, then turns to train heists in Arizona aimed at Nike shoe shipments that had not yet been released.
About Rep. Buddy Carter
Buddy Carter represents Georgia’s 1st Congressional District, which covers coastal Georgia, including Savannah and Brunswick. He is a pharmacist and business owner. Before Congress, he served on the Pooler city council, was mayor of Pooler from 1996 to 2004 and served in both chambers of the Georgia General Assembly. He has been in the U.S. House since January 2015. According to his guest bio at the time of recording, he sits on the House Energy and Commerce Committee and the House Budget Committee.
Update: Carter later ran for the U.S. Senate seat held by Democrat Jon Ossoff. In the May 19, 2026, Republican primary, he finished third with about 25 percent of the vote, behind Rep. Mike Collins and Derek Dooley. Because he gave up his House seat to run for the Senate, his term ends in January 2027.
About Armando Ibarra
Armando Ibarra is chairman of the Miami Young Republicans and an advisor to Hard Tech Miami and Cuba Decide, according to his guest bio. He works on government affairs and public policy, with a focus on tech, trade, Latin America and tourism. He is on X at @aibarra.
About Ken LaCorte
Ken LaCorte spent about 18 years at Fox News. He started in 1999 as Western Region bureau chief and later became vice president and senior executive producer of FoxNews.com. After leaving Fox, he founded LaCorte News, and since 2023 he has hosted the Elephants in Rooms channel and podcast. He also writes a Substack newsletter.
LaCorte is a repeat Breaking Battlegrounds guest. He also appeared in an earlier episode on third parties, media culture and UFOs and in a May 2024 episode on banks and campus protests.
Key Topics Discussed
- How congressional Republicans planned to support Trump’s agenda from day one
- The Fair Tax Act and the proposal to abolish the IRS and repeal the federal income tax
- Miami’s growing tech sector
- The Biden administration’s removal of Cuba from the state sponsors of terrorism list
- Marco Rubio’s confirmation hearing for secretary of state
- Fires linked to homeless encampments in California
- Expectations for Trump’s second inauguration and Republican strategy
- Kiley’s Corner on presidential heights and Arizona’s Nike train heists
Buddy Carter on the Fair Tax Act and Abolishing the IRS
Carter introduced the FairTax Act of 2025 as H.R. 25 on January 3, 2025, the first day of the 119th Congress. The bill would repeal federal income, payroll, estate and gift taxes and abolish the IRS. In their place it would create a national sales tax, administered mostly by the states, starting in 2027.
The proposed rate is 23 percent on a tax-inclusive basis. Measured the way state sales taxes are, that equals about 30 percent at the register. Registered households would get a monthly rebate tied to the federal poverty level, which is meant to offset the tax on essential spending.
In the interview, Carter presents the bill as a way to simplify taxes and end what supporters see as an abusive collection system. Critics question the rate math and argue that a consumption tax would raise the burden on middle-income households. Versions of the FairTax have been introduced in every Congress since 1999.
Keeping Republican Momentum Behind Trump’s Agenda
Carter also addresses strategy. Republicans were about to control the White House and both chambers of Congress, and he argues the party needed to back Trump’s agenda right away rather than lose time to internal disputes.
His remarks capture how House Republicans were thinking in the days before January 20, 2025, when expectations for quick legislative action were high.
Armando Ibarra on Cuba, Rubio and Miami’s Tech Boom
On January 14, 2025, President Biden moved to remove Cuba from the state sponsors of terrorism list. The decision was part of a Vatican-brokered deal under which Cuba agreed to release 553 prisoners. Ibarra discusses that decision from the perspective of Miami’s Cuban American community.
The policy did not last. Hours after taking office on January 20, President Trump rescinded Biden’s action, which kept Cuba on the list where it had been placed in January 2021.
Ibarra also covers Marco Rubio’s confirmation hearing. At that hearing, Rubio said he had no doubt Cuba met the criteria for a state sponsor of terrorism. The Senate confirmed Rubio as secretary of state on January 20, 2025. Ibarra also talks about Miami’s growing tech scene, which connects to his advisory role with Hard Tech Miami.
Ken LaCorte on California’s Encampment Fires and the GOP’s Next Steps
LaCorte focuses on a problem he describes as growing: fires started in or near homeless encampments in California. The interview came while Los Angeles was still recovering from the January 2025 wildfires. These are LaCorte’s own observations and arguments about encampment fires; readers should not take them as findings about the cause of any specific wildfire.
He then looks ahead to the inauguration and discusses what he believes Republicans needed to do to keep their 2024 gains.
Kiley’s Corner: Presidential Heights and Arizona’s Nike Train Heists
The closing segment is lighter. Kiley and the hosts debate whether Lyndon Johnson and Donald Trump tie as the second-tallest U.S. presidents. Abraham Lincoln, at 6 feet 4 inches, is generally recognized as the tallest.
The segment then turns to Arizona, where thieves were targeting train shipments of exclusive Nike shoes that were not scheduled for release until March.
Key Takeaways From the Conversation
- Carter argues that Republicans needed to support Trump’s agenda immediately to make use of unified GOP control of Washington.
- Carter’s Fair Tax Act would abolish the IRS and replace federal income and payroll taxes with a 23 percent national sales tax.
- Ibarra discusses Biden’s removal of Cuba from the terrorism list from a Miami perspective. Trump reversed the decision on his first day in office.
- LaCorte describes fires linked to homeless encampments as a growing problem in California and outlines the steps he believes Republicans should take next.
Listen to the Episode
- Breaking Battlegrounds on Apple Podcasts
- Breaking Battlegrounds on Spotify
- Breaking Battlegrounds on YouTube
Related Breaking Battlegrounds Episodes
LaCorte’s segment on California fires pairs naturally with the week before, when Joel Pollak reported from the Palisades Fire. Listeners who want more of LaCorte can go back to his conversation on third parties, media culture and UFOs.
Carter’s argument for fiscal restraint continues the following week, when then Florida CFO Jimmy Patronis made the case for a leaner federal budget. For national security context from the same period, see Philip Klein and Todd Bensman on Podcast 226.
Frequently Asked Questions
What is the Fair Tax Act?
The FairTax Act of 2025 (H.R. 25), introduced by Rep. Buddy Carter, would repeal federal income, payroll, estate and gift taxes and abolish the IRS. A 23 percent tax-inclusive national sales tax would replace them, collected mostly by the states, with monthly rebates for registered households. It would take effect in 2027 if enacted.
Who is Buddy Carter?
Buddy Carter is a Republican congressman from Georgia’s 1st District and a pharmacist who has served in the House since 2015. He previously served as mayor of Pooler, Georgia, and in the Georgia legislature. He ran for the U.S. Senate in 2026 but lost the Republican primary in May 2026.
Did Biden remove Cuba from the state sponsors of terrorism list?
Yes, briefly. On January 14, 2025, Biden moved to lift Cuba’s designation as part of a prisoner release deal. On January 20, 2025, President Trump rescinded that action within hours of taking office, so Cuba stayed on the list.
Who is Ken LaCorte?
Ken LaCorte is a former Fox News executive who ran FoxNews.com from 2006 to 2016. He later founded LaCorte News and now hosts Elephants in Rooms. He is a recurring Breaking Battlegrounds guest and has covered media, politics and California policy on the show.
Who is the tallest U.S. president?
Abraham Lincoln, at about 6 feet 4 inches, is generally recognized as the tallest. Kiley’s Corner on this episode debates whether Lyndon Johnson and Donald Trump tie for second place.
