 The FairTax legislation does not prevent future changes by Congress, however, due to the transparency of the FairTax, the American people would be aware of changes to the tax base from exemptions because a change in tax rate would likely be reflected.Congressman John Linder, the bill sponsor, is considering adding language to H.R.25 during the 111th Congress that would require a supermajority vote of Congress to exempt any industry from the tax.