It has been some time since I read the proposal but I seem to remember that the states were slated to collect the tax along with their current sales tax and the Social Security Administration would pay the prebate based on valid Social Security Numbers. When you consider elimination of the reporting and tracking of income by individuals, employers, financial institutions, charities, as well as government at all levels, you would very likely have less bureaucracy.

I doubt this has a chance of becoming law for the simple reason that the individual income tax is more for control of the population than raising revenue. Even if it resulted in me paying more, I would support it for the simple benefit of having privacy in and control of my own financial life.