AV Martindale-Hubbell rated since 1996 (highest in ethics and work quality—decided by other lawyers). Married with two daughters. Resided in Smyrna since 1991.

About Me

Married with two daughters. Resided in Smyrna since 1991. Treasurer, Smyrna Jonquil Lions Club since creation.

Resided in Smyrna since 1991. Treasurer, Smyrna Jonquil Lions Club since creation. Regular Red Cross platelets donor.

Who is Allen Buckley? Georgia attorney/CPA for approximately 40 years. Univ. of Georgia Law grad; LL.M. Tax Univ. of Florida. Work areas: tax, employee benefits, estate planning and related business law and litigation.

Allen Buckley earned a law degree from the University of Georgia and a Master of Laws in tax from the University of Florida. He is married with two daughters and has lived in Smyrna since 1991. He is treasurer of the Smyrna Jonquil Lions Club.

Who is Allen Buckley? Georgia attorney/CPA for approximately 40 years. Univ. of Georgia Law grad; LL.M. Tax Univ. of Florida.

Univ. of Georgia Law grad; LL.M. Tax Univ. of Florida. Work areas: tax, employee benefits, estate planning and related business law and litigation. AV Martindale-Hubbell rated since 1996.

Allen Buckley is a Georgia attorney and certified public accountant. His work areas include tax, employee benefits, estate planning, and related business law and litigation.

Atlanta, March 3, 2026 — Allen Buckley, a fiscal conservative and the Libertarian Party of Georgia’s U.S. Senate candidate in 2004, 2008 and 2016, has qualified to run in the November election with the Georgia Secretary of State’s office as the Libertarian Party of Georgia’s candidate.

Allen Buckley Qualifies in Georgia U.S. Senate Election

Election History – Allen Buckley. Candidate: Allen Buckley. Office: US Senate. Year: 2004. State: GA. On General Election Ballot: Yes. Election Result: Not Elected.

Election History – Allen Buckley

Allen previously ran for U.S. Senate in 2004, 2008 and 2016. He did not win the 2004 election.

2026 Georgia General Election

The overall logic of the proposals and draft legislation found below is to change the laws of the United States so that our nation can survive indefinitely, at least from a financial perspective. Now, it cannot do so. Using algebra, the tax system proposal is designed to gradually produce balanced budgets for all non-recession (or worse) years, thereby causing the debt to stop growing (at least as a percentage of GDP). It is simpler and less evasive than the current system.

Fix the Finances

In 2017, Tax Notes published the below article, summarizing my thoughts on possible alternative systems and recommending a replacement system. I propose a replacement system that would eliminate annual return filings for most Americans while producing an overall reasonably progressive result. Specifically, all would pay a value added tax (VAT) while only the upper half of middle class and above would pay an income tax, instead of our current system with two income taxes—the income tax and the FICA/SECA tax.

Specifically, all would pay a value added tax (VAT) while only the upper half of middle class and above would pay an income tax. Under my proposal, the current income tax and the FICA tax are eliminated, while the current self-employment (SECA) tax is significantly changed to pick up wages and salaries and virtually all other income except only 50 percent of long-term capital gains and 60 percent of retirement distributions.

Using algebra, the tax system proposal is designed to gradually produce balanced budgets for all non-recession (or worse) years, thereby causing the debt to stop growing. It is simpler and less evasive than the current system. Discretionary spending is reduced by letting agencies’ employees share in 20% of any cost savings.

Social Security generally supplies retirement benefits to seniors. The Financial Sanity Act of 2027 (FSA) is designed to change Social Security to make it ”elastic” and to reduce the defined benefit nature of the system and increase the defined contribution nature, thus reducing the inequities. Certain inequities, noted in the 2-page explanation of the summary of the FSA, are eliminated by the bill.

The Financial Sanity Act of 2027 (FSA) is designed to change Social Security to make it ”elastic” and to reduce the defined benefit nature of the system and increase the defined contribution nature. The normal retirement age is gradually moved from 67 to 70, and then adjusted starting in 2050 based on changing life expectancy, so all receive benefits over constant percent of life expectancy.

For decades, the Fed’s objectives have been 3-fold: maximum employment, stable prices and moderate long-term interest rates. Most articles discuss the Fed’s “dual mandate,” relating only to maximum employment and stable prices. While it’s easier to achieve two goals than it is to achieve three, the Fed has largely failed at its dual mandate. Given that, historically, the first move of financially declining empires and countries has been to attempt to inflate away the problem, the Fed’s sole objective should be to produce stable prices.

FAIR Act of 2025. Free Trade needs to be the general rule. Tariffs should exist only as a counter to a foreign country’s unfair practices. Treaties, including the USMCA, need to be followed.

All Solutions and Positions

Proposes a tax system designed to balance federal budgets in non-recession years and limit debt growth relative to gross domestic product.

Proposes replacing current income and payroll taxes with a value-added tax and an income tax paid by higher-income taxpayers.

Proposes reducing discretionary spending by allowing federal agency employees to share in 20% of cost savings.

Proposes restructuring Social Security toward defined contributions and gradually raising the normal retirement age to 70.

Believes the Federal Reserve should have stable prices as its sole objective.

Supports free trade as the general rule and tariffs only in response to foreign countries' unfair practices.

- Proposes a tax system designed to balance federal budgets in non-recession years and limit debt growth relative to gross domestic product.
- Proposes replacing current income and payroll taxes with a value-added tax and an income tax paid by higher-income taxpayers.
- Proposes reducing discretionary spending by allowing federal agency employees to share in 20% of cost savings.
- Proposes restructuring Social Security toward defined contributions and gradually raising the normal retirement age to 70.
- Believes the Federal Reserve should have stable prices as its sole objective.
- Supports free trade as the general rule and tariffs only in response to foreign countries' unfair practices.

Economy

We quickly settled. But this was a matter that would not have been cost-effective for a consumer to pursue in court. The Consumer Protection Act of 2027 is designed to help consumer fight back and potentially recover $50 per hour for time spent fighting an injustice created by a major utility company such as AT&T.

Summary of the Consumer Protection Act of 2027

Second Amendment. The right to bear arms exists and should remain, but mentally unstable people who pose a risk of harm to anyone and those involved in domestic disputes should have their right curtailed (if a judge so rules). State laws can and should exist to require owners to be responsible.

Consumer Protection Act of 2027. Civil forfeitures (taking of property when simply charged with a crime) need to stop. I support the FAIR Act of 2025.

The Drug War. Like prohibition, it has failed. An entirely different approach needs to be considered. Blowing up boats in the Caribbean Sea and overthrowing and imprisoning foreign leaders allegedly based on drug crimes (while pardoning others guilty of the same) isn’t the answer.

Proposes the Consumer Protection Act of 2027, allowing consumers to potentially recover $50 per hour spent contesting major utility-company injustices.

Proposes the Consumer Protection Act of 2027, allowing consumers to potentially recover $50 per hour spent contesting "an injustice created by a major utility company such as AT&T."

Supports gun rights while allowing judges to curtail firearm rights for people who pose a risk of harm or are involved in domestic disputes.

Supports ending civil asset forfeiture when people are only charged with crimes.

Said the drug war has failed and that policymakers should consider an entirely different approach.

- Proposes the Consumer Protection Act of 2027, allowing consumers to potentially recover $50 per hour spent contesting "an injustice created by a major utility company such as AT&T."
- Supports gun rights while allowing judges to curtail firearm rights for people who pose a risk of harm or are involved in domestic disputes.
- Supports ending civil asset forfeiture when people are only charged with crimes.
- Said the drug war has failed and that policymakers should consider an entirely different approach.

Public Safety

Like almost all Americans, my family and I have felt huge financial pressure at various times due to health care costs. I know of two means to reduce costs: (1) a single payer system (i.e., government run); and (2) a competitive market (i.e., significantly reduced impact of the third party, often an insurer). I think the latter is the better way to go.

Reduce Healthcare Costs

There’s a reason why Obamacare is based on traditional insurance. My proposal, found in the Financial Sanity Act of 2027, is to: (a) prohibit tax subsidies for health costs unless coverage is via a high deductible plan and/or an HSA, while tweaking the definition of a high deductible plan to encourage competition while breaking no one in the process; (b) requiring Medicare beneficiaries to pay 50% of the first $8,000 of annual medical expenses, without the possibility of Medigap reimbursement therefor, again to encourage competition while breaking no one in the process; and (c) cut patent life with respect to any prescription drug in half if less is charged abroad than what is charged in the U.S.

Abortion & Personal Freedoms. The best approach to abortion is to keep the federal government (and taxpayer money) out. The next best thing is state regulation (i.e., the status quo). Personal freedoms should be maximized and reduced only when others are negatively impacted.

Prefers a competitive healthcare market with a reduced role for insurers over a single-payer system.

Proposes limiting health tax subsidies to high-deductible plans or health savings accounts, increasing some Medicare cost-sharing, and shortening certain drug patents.

Supports keeping the federal government and taxpayer funding out of abortion policy, with state regulation as a secondary approach.

- Prefers a competitive healthcare market with a reduced role for insurers over a single-payer system.
- Proposes limiting health tax subsidies to high-deductible plans or health savings accounts, increasing some Medicare cost-sharing, and shortening certain drug patents.
- Supports keeping the federal government and taxpayer funding out of abortion policy, with state regulation as a secondary approach.

Healthcare

I tremendously value nature (and wild animals). I think it is the greatest thing we have in terms of physical things. I believe in strong federal protection of the environment. The reason is pollution enters the air and waterways, and usually becomes a multistate matter.

Environmental Protection

The bill is designed to tax all sources of energy that propel vehicles or power engines, with the gross amount collected being that determined by Congress as necessary to fund federal roads and bridges for the upcoming year. The tax is pro-rated based on cleanliness of the fuel to the environment, not taking account the impacts of creation of the vehicle, with pro-ration based on a fixed distance covered under identical conditions.

Vehicle Emissions Tax Act Summary

So, if for a given distance, a purely electric vehicle would, taking into account emissions produced by the power plant in producing the electricity, produce less harmful emissions than gasoline, the tax on electricity would be proportionately lower than the tax on gas for the equivalent distance covered. A completely clean-burning fuel would be tax-free.

Supports strong federal environmental protections because air and water pollution often cross state lines.

Proposes taxing vehicle fuels based on their environmental cleanliness, with completely clean-burning fuels exempt from the tax.

- Supports strong federal environmental protections because air and water pollution often cross state lines.
- Proposes taxing vehicle fuels based on their environmental cleanliness, with completely clean-burning fuels exempt from the tax.

Environment

Outside temporary VISAs, there are two categories: those here illegally and those entering legally, and potentially getting Lawful Permanent Resident status. First, I believe we absolutely need to enforce the border.

Immigration Reform Proposal

First, I believe we absolutely need to enforce the border. For those here illegally, I’m against ICE mass deportations. But, criminals with felony convictions should be deported.

For those here illegally, I’m against ICE mass deportations. But, criminals with felony convictions should be deported. People brought here as children should be allowed to stay, and be granted a path to U.S. citizenship.

For those with clean records, assuming they continue to remain clean, they can stay but will be punished. The punishment is the following: (1) they will not receive any day-to-day entitlements (e.g., Medicaid and food stamps) or refundable tax credits (e.g., the earned income credit); (2) any history with Social Security and Medicare will be eliminated; and (3) their eligibility date for both Social Security and Medicare is 3 years after the ordinary eligibility date. They must report to USCIS to receive this treatment. Failure to do so will result in deportation if found.

Only 40,040 ordinary working people are permitted, with a limit of 10,000 on the unskilled, and then only if there is a need not being met in the U.S. I think these figures are unreasonably low. I believe we should increase the 40,040 by 100,000.

I believe we should increase the 40,040 by 100,000. Also, I think family chain migration needs to be reasonably reduced, to not allow parents absent significant need or significant hardship abroad that cannot be remedied (including by moving to another country other than the U.S.)

Also, we limit the number of LPRs from any country to 7%, instead of pro-rating based on relative population. I think we should replace the 7% per country limit with pro rata based on world population (from each country).

The Military. Keep the strongest military in the world, by far, but significantly reduce the number (over 700) of foreign military bases. Empires haven’t lasted; a quasi-empire won’t last. While isolationism isn’t the answer, being involved in virtually every other country’s business also isn’t the answer.

While isolationism isn’t the answer, being involved in virtually every other country’s business also isn’t the answer. My take on the situation in Iran is consistent with the ending of the below Holman Jenkins WSJ article. The president should not have the power to make war and then substantively put the Congress in a position where it must act to fund it (and munitions replenishment) when failure to do so would be imprudent.

Supports enforcing the U.S. border while opposing mass deportations by U.S. Immigration and Customs Enforcement.

Supports allowing people brought to the United States as children to stay and pursue U.S. citizenship.

Proposes allowing undocumented immigrants with clean records to remain but denying specified public benefits and delaying Social Security and Medicare eligibility.

Proposes increasing the annual number of ordinary working immigrants permitted by 100,000.

Proposes reducing family-based immigration for parents except in cases of significant need or hardship.

Proposes replacing the 7% per-country limit on lawful permanent residents with allocations based on countries' world population shares.

Supports maintaining the world's strongest military while significantly reducing the number of foreign military bases.

Opposes allowing presidents to initiate wars that effectively compel Congress to fund them and replenish munitions.

- Supports enforcing the U.S. border while opposing mass deportations by U.S. Immigration and Customs Enforcement.
- Supports allowing people brought to the United States as children to stay and pursue U.S. citizenship.
- Proposes allowing undocumented immigrants with clean records to remain but denying specified public benefits and delaying Social Security and Medicare eligibility.
- Proposes increasing the annual number of ordinary working immigrants permitted by 100,000.
- Proposes reducing family-based immigration for parents except in cases of significant need or hardship.
- Proposes replacing the 7% per-country limit on lawful permanent residents with allocations based on countries' world population shares.
- Supports maintaining the world's strongest military while significantly reducing the number of foreign military bases.
- Opposes allowing presidents to initiate wars that effectively compel Congress to fund them and replenish munitions.

Foreign Policy and Immigration

Article I of the U.S. Constitution sets forth the powers of the Congress. It is clear the Founding Fathers envisioned a much more powerful Congress, relative to the power of the Executive Branch, than what now exists. That needs to change. The Balance of Powers Restoration Act aims to change it. The Balance of Powers Restoration Act (BOPRA) is designed to place the power to make law back in the hands of Congress. It goes beyond Loper Bright by providing any prior agency act not completely consistent with a power grant by Congress is null.

Balance of Powers Restoration Act Summary

Some pre-decision articles noted if the U.S. Supreme Court struck down Trump’s tariffs under the IEEPA, the president would move to other possible tariffing authorities. Other statutory authorities Trump might attempt to use include sections 122, 201 and 301 of the Trade Act of 1974. BOPRA addresses these matters by repealing all of these potential tariffing authorities, thus returning the power to tariff to Congress.

The capture of Nicholas Maduro of Venezuela, while having its pros and cons, was inconsistent with the War Powers Resolution, 50 U.S.C. §1541 et seq. Likewise with respect to the war with Iran. BOPRA amends the War Powers Resolution (Act) to attempt to find a balance that can work while holding the president potentially impeachable for disregarding its provisions.

Term Limits. Senators should be limited to two terms (12 years). House of Representatives members should be limited to six terms (12 years).

Proposes the Balance of Powers Restoration Act, which would invalidate agency actions not fully authorized by Congress.

Proposes the Balance of Powers Restoration Act, which would repeal specified presidential tariff authorities and return tariff authority to Congress.

Proposes the Balance of Powers Restoration Act to amend the War Powers Resolution and make presidents potentially impeachable for disregarding it.

Supports limiting U.S. senators to two terms and U.S. House members to six terms.

- Proposes the Balance of Powers Restoration Act, which would invalidate agency actions not fully authorized by Congress.
- Proposes the Balance of Powers Restoration Act, which would repeal specified presidential tariff authorities and return tariff authority to Congress.
- Proposes the Balance of Powers Restoration Act to amend the War Powers Resolution and make presidents potentially impeachable for disregarding it.
- Supports limiting U.S. senators to two terms and U.S. House members to six terms.

Voting & Elections

Education. Eliminate the (unproductive) Department of Education; maximize local power.

Proposes eliminating the U.S. Department of Education and maximizing local control of education.

- Proposes eliminating the U.S. Department of Education and maximizing local control of education.

Education

As of July 24, 2026, Allen Buckley’s website did not contain information on this issue.

Endorsements

Allen Buckley

- Supports gun rights while allowing judges to curtail firearm rights for people who pose a risk of harm or are involved in domestic disputes.
- Supports ending civil asset forfeiture when people are only charged with crimes.
- Said the drug war has failed and that policymakers should consider an entirely different approach.

Who is Allen Buckley?
Georgia attorney/CPA for approximately 40 years (see www.allenbuckleylaw.com)
Univ. of Georgia Law grad; LL.M. Tax Univ. of Florida
Work areas: tax, employee benefits, estate planning and related business law and litigation
AV Martindale-Hubbell rated since 1996 (highest in ethics and work quality—decided by other lawyers)
Married with two daughters
Resided in Smyrna since 1991
Treasurer, Smyrna Jonquil Lions Club since creation
Regular Red Cross platelets donor

About Me – Allen Buckley for U.S. Senate

Allen Buckley earned a law degree from the University of Georgia and a Master of Laws in tax from the University of Florida. He has resided in Smyrna since 1991 and is married with two daughters. He is treasurer of the Smyrna Jonquil Lions Club.

Allen Buckley works as a Georgia attorney and certified public accountant, whose work areas include tax, employee benefits, estate planning, and related business law and litigation.

Allen Buckley Qualifies in Georgia U.S. Senate Election – Allen Buckley for U.S. Senate

Allen was the Libertarian Party of Georgia's U.S. Senate candidate in 2004, 2008, and 2016.

Eliminate the income tax and the FICA tax while making the self-employment (SECA) tax the only income tax, and add an x percent VAT. Wages and salaries would be subject to the SECA tax, as would most other income except as noted below.

Tax Proposal in One Paragraph – Allen Buckley for U.S. Senate

The SECA rate would x up to $100,000 of net income and 2x on net income in excess of $100,000. The x/2x percent rate is flexible, and it would be adjusted to balance the budget in non-recession (or worse) years.

International business taxation is greatly simplified by eliminating the corporate foreign tax credits system and annually taxing the U.S. portion of profits of any company, partnership or LLC (regardless of legal type or domicile, etc.) to owners based on the U.S. percent of sales using flow-through rules-i.e. flow through of profits to owners without taxation of the company-with affiliated businesses treated as one company. (All C corporations would become S corporations.) To discourage offshoring of jobs, labor costs would be nondeductible to the extent the foreign labor percentage exceeds the foreign sales percentage.

The Financial Sanity Act of 2027 (FSA) is designed to change Social Security to make it ”elastic” and to reduce the defined benefit nature of the system and increase the defined contribution nature, thus reducing the inequities. The normal retirement age is gradually moved from 67 to 70, and then adjusted starting in 2050 based on changing life expectancy, so all receive benefits over constant percent of life expectancy.

Fix the Finances – Allen Buckley for U.S. Senate

Starting in 2030, the patent life of any drug sold for less abroad to a foreign government or organizations is halved. The Fed’s sole objective is changed to producing stable prices.

Summary of the Financial Sanity Act of 2027 – Allen Buckley for U.S. Senate

Free Trade needs to be the general rule. Tariffs should exist only as a counter to a foreign country’s unfair practices. Treaties, including the USMCA, need to be followed.

All Solutions and Positions – Allen Buckley for U.S. Senate

Proposes replacing income and Federal Insurance Contributions Act taxes with a self-employment tax and value-added tax.

Proposes limiting deductions for foreign labor costs to discourage offshoring of jobs.

Proposes gradually raising the Social Security retirement age from 67 to 70 and later linking it to life expectancy.

Proposes making stable prices the Federal Reserve's sole objective.

Supports free trade while limiting tariffs to responses to foreign countries' unfair practices.

- Proposes replacing income and Federal Insurance Contributions Act taxes with a self-employment tax and value-added tax.
- Proposes limiting deductions for foreign labor costs to discourage offshoring of jobs.
- Proposes gradually raising the Social Security retirement age from 67 to 70 and later linking it to life expectancy.
- Proposes making stable prices the Federal Reserve's sole objective.
- Supports free trade while limiting tariffs to responses to foreign countries' unfair practices.

Second Amendment. The right to bear arms exists and should remain, but mentally unstable people who pose a risk of harm to anyone and those involved in domestic disputes should have their right curtailed (if a judge so rules). State laws can and should exist to require owners to be responsible. Georgia has enacted such laws.

Civil forfeitures (taking of property when simply charged with a crime) need to stop. I support the FAIR Act of 2025.

We quickly settled. But this was a matter that would not have been cost-effective for a consumer to pursue in court. (Being a lawyer probably didn’t hurt my cause.) The Consumer Protection Act of 2027 is designed to help consumer fight back and potentially recover $50 per hour for time spent fighting an injustice created by a major utility company such as AT&T.

Summary of the Consumer Protection Act of 2027 – Allen Buckley for U.S. Senate

Supports gun ownership rights while allowing judges to restrict access for people posing risks of harm or involved in domestic disputes.

Supports the FAIR Act of 2025 to end civil forfeiture based solely on a criminal charge.

Proposes the Consumer Protection Act of 2027, allowing consumers to potentially recover $50 per hour spent addressing major utility-company disputes.

- Supports gun ownership rights while allowing judges to restrict access for people posing risks of harm or involved in domestic disputes.
- Supports the FAIR Act of 2025 to end civil forfeiture based solely on a criminal charge.
- Proposes the Consumer Protection Act of 2027, allowing consumers to potentially recover $50 per hour spent addressing major utility-company disputes.

Reduce Healthcare Costs – Allen Buckley for U.S. Senate

My proposal, found in the Financial Sanity Act of 2027, is to: (a) prohibit tax subsidies for health costs unless coverage is via a high deductible plan and/or an HSA, while tweaking the definition of a high deductible plan to encourage competition while breaking no one in the process; (b) requiring Medicare beneficiaries to pay 50% of the first $8,000 of annual medical expenses, without the possibility of Medigap reimbursement therefor, again to encourage competition while breaking no one in the process; and (c) cut patent life with respect to any prescription drug in half if less is charged abroad than what is charged in the U.S. See paragraphs 16-23 of the summary of the Financial Sanity Act of 2027.

The normal retirement age is gradually moved from 67 to 70, and then adjusted starting in 2050 based on changing life expectancy, so all receive benefits over constant percent of life expectancy. The eligibility age for Medicare is similarly gradually moved to age 70 (from age 65).

Supports keeping the federal government and federal taxpayer funding out of abortion policy, with state regulation as the alternative.

Supports using a more competitive healthcare market rather than a single-payer system to reduce costs.

Proposes limiting health tax subsidies, increasing Medicare cost-sharing, and shortening drug patents when manufacturers charge less abroad.

Proposes gradually raising Medicare eligibility from age 65 to 70.

- Supports keeping the federal government and federal taxpayer funding out of abortion policy, with state regulation as the alternative.
- Supports using a more competitive healthcare market rather than a single-payer system to reduce costs.
- Proposes limiting health tax subsidies, increasing Medicare cost-sharing, and shortening drug patents when manufacturers charge less abroad.
- Proposes gradually raising Medicare eligibility from age 65 to 70.

Environmental Protection – Allen Buckley for U.S. Senate

Environmental Protection. Global warming is happening, and it is at least in part (and probably in large part) manmade. Reasonable things need to be done to address the problems. I’ve drafted a bill to change the gas tax to be more fair (given electric vehicles don’t pay it) and encourage clean energy. See summary and draft legislation.

The bill is designed to tax all sources of energy that propel vehicles or power engines, with the gross amount collected being that determined by Congress as necessary to fund federal roads and bridges for the upcoming year. The tax is pro-rated based on cleanliness of the fuel to the environment, not taking account the impacts of creation of the vehicle, with pro-ration based on a fixed distance covered under identical conditions. (Now, there is a tax on gasoline (18.3 cents per gallon) and a tax on diesel fuel, but there is no corresponding tax on electric vehicles or hybrid vehicles.)

Vehicle Emissions Tax Act Summary – Allen Buckley for U.S. Senate

Said that global warming is at least partly human-caused and proposes a fuel tax designed to encourage cleaner energy.

- Supports strong federal environmental protections because air and water pollution often cross state lines.
- Said that global warming is at least partly human-caused and proposes a fuel tax designed to encourage cleaner energy.

Outside temporary VISAs (which are large in number), there are two categories: those here illegally and those entering legally, and potentially getting Lawful Permanent Resident (LPR) status. First, I believe we absolutely need to enforce the border. (The Trump Administration has done well in this regard.)

Immigration Reform Proposal – Allen Buckley for U.S. Senate

People brought here as children should be allowed to stay, and be granted a path to U.S. citizenship. BOTH major parties let in illegals immigrants, not just the Biden Administration. For those with clean records, assuming they continue to remain clean, they can stay but will be punished. The punishment is the following: (1) they will not receive any day-to-day entitlements (e.g., Medicaid and food stamps) or refundable tax credits (e.g., the earned income credit); (2) any history with Social Security and Medicare will be eliminated; and (3) their eligibility date for both Social Security and Medicare is 3 years after the ordinary eligibility date. They must report to USCIS to receive this treatment.

The vast majority come in through family “chain migration.” Only 40,040 ordinary working people are permitted, with a limit of 10,000 on the unskilled, and then only if there is a need not being met in the U.S. I think these figures are unreasonably low. I believe we should increase the 40,040 by 100,000.

I believe we should increase the 40,040 by 100,000. Also, I think family chain migration needs to be reasonably reduced, to not allow parents absent significant need or significant hardship abroad that cannot be remedied (including by moving to another country other than the U.S.) Also, we limit the number of LPRs from any country to 7%, instead of pro-rating based on relative population.

Also, we limit the number of LPRs from any country to 7%, instead of pro-rating based on relative population. I think we should replace the 7% per country limit with pro rata based on world population (from each country). The U.S. also permits 55,000 people per year to enter from underrepresented countries.

The Military. Keep the strongest military in the world, by far, but significantly reduce the number (over 700) of foreign military bases. Empires haven’t lasted; a quasi-empire won’t last.

While isolationism isn’t the answer, being involved in virtually every other country’s business also isn’t the answer. My take on the situation in Iran is consistent with the (marked) ending of the below Holman Jenkins WSJ article. The president should not have the power to make war and then substantively put the Congress in a position where it must act to fund it (and munitions replenishment) when failure to do so would be imprudent.

Opposes mass deportations, supports deporting people with felony convictions, and supports a path to citizenship for people brought to the U.S. as children.

Proposes allowing undocumented immigrants with clean records to remain while restricting benefits and delaying Social Security and Medicare eligibility.

Proposes increasing annual employment-based immigration admissions by 100,000.

Proposes reducing family-based immigration for parents absent significant need or hardship.

Proposes replacing the seven percent per-country limit for lawful permanent residents with admissions proportional to world population.

Opposes allowing presidents to initiate wars that effectively compel Congress to fund them.

- Supports enforcing the U.S. border.
- Opposes mass deportations, supports deporting people with felony convictions, and supports a path to citizenship for people brought to the U.S. as children.
- Proposes allowing undocumented immigrants with clean records to remain while restricting benefits and delaying Social Security and Medicare eligibility.
- Proposes increasing annual employment-based immigration admissions by 100,000.
- Proposes reducing family-based immigration for parents absent significant need or hardship.
- Proposes replacing the seven percent per-country limit for lawful permanent residents with admissions proportional to world population.
- Supports maintaining the world's strongest military while significantly reducing the number of foreign military bases.
- Opposes allowing presidents to initiate wars that effectively compel Congress to fund them.

The Balance of Powers Restoration Act (BOPRA) is designed to place the power to make law back in the hands of Congress. It goes beyond Loper Bright by providing any prior agency act not completely consistent with a power grant by Congress is null. And if the Office of Management and Budget doesn’t timely respond to an information relief request (as I’ve experienced), the request is deemed granted. The president has the strongest power, the veto power. That’s enough.

Balance of Powers Restoration Act Summary – Allen Buckley for U.S. Senate

While section 232 was clearly aimed at national security, there is a sentence in it that is potentially problematic. It reads: “In the administration of this section, the Secretary and the President shall further recognize the close relation of the economic welfare of our Nation to our national security . . .” The Trump Administration will drive a truck through this language. Other statutory authorities Trump might attempt to use include sections 122, 201 and 301 of the Trade Act of 1974. BOPRA addresses these matters by repealing all of these potential tariffing authorities, thus returning the power to tariff to Congress.

BOPRA also prohibits Congress from being paid during a government shutdown, and requires Congress to establish a shutdown rainy day fund.

Proposes the Balance of Powers Restoration Act, which would invalidate agency actions not fully consistent with congressional authority.

Proposes the Balance of Powers Restoration Act to repeal presidential tariff authorities and return tariff authority to Congress.

Proposes barring members of Congress from receiving pay during government shutdowns and requiring a congressional shutdown reserve fund.

- Proposes the Balance of Powers Restoration Act, which would invalidate agency actions not fully consistent with congressional authority.
- Proposes the Balance of Powers Restoration Act to repeal presidential tariff authorities and return tariff authority to Congress.
- Proposes barring members of Congress from receiving pay during government shutdowns and requiring a congressional shutdown reserve fund.
- Supports limiting U.S. senators to two terms and U.S. House members to six terms.

Proposes eliminating the Department of Education and maximizing local control of education.

- Proposes eliminating the Department of Education and maximizing local control of education.

Who is Allen Buckley?
Georgia attorney/CPA for approximately 40 years (see www.allenbuckleylaw.com)
Univ. of Georgia Law grad; LL.M. Tax Univ. of Florida
Work areas: tax, employee benefits, estate planning and related business law and litigation
AV Martindale-Hubbell rated since 1996 (highest in ethics and work quality—decided by other lawyers)

AV Martindale-Hubbell rated since 1996 (highest in ethics and work quality—decided by other lawyers)
Married with two daughters
Resided in Smyrna since 1991
Treasurer, Smyrna Jonquil Lions Club since creation
Regular Red Cross platelets donor

Allen Buckley earned a law degree from the University of Georgia and a Master of Laws in tax from the University of Florida. He is married with two daughters and has resided in Smyrna since 1991. He serves as treasurer of the Smyrna Jonquil Lions Club and is a regular Red Cross platelets donor.

Allen Buckley is a Georgia attorney and certified public accountant whose work includes tax, employee benefits, estate planning, and related business law and litigation.

Allen previously ran as the Libertarian Party of Georgia’s U.S. Senate candidate in 2004, 2008, and 2016.

I propose a replacement system that would eliminate annual return filings for most Americans while producing an overall reasonably progressive result. Specifically, all would pay a value added tax (VAT) while only the upper half of middle class and above would pay an income tax, instead of our current system with two income taxes—the income tax and the FICA/SECA tax. (The FICA/SECA tax is the Social Security/Medicare tax for employed and self-employed persons.)

Under my proposal, the current income tax and the FICA tax are eliminated, while the current self-employment (SECA) tax is significantly changed to pick up wages and salaries and virtually all other income except only 50 percent of long-term capital gains and 60 percent of retirement distributions, while making all business entities “pass-throughs” that pass their income onto their owners, who pick up their shares as SECA income. The Social Security Wage Base is eliminated, but Social Security benefits are not changed; separate legislation is proposed with respect thereto.

For decades, the Fed’s objectives have been 3-fold: maximum employment, stable prices and moderate long-term interest rates. Most articles discuss the Fed’s “dual mandate,” relating only to maximum employment and stable prices. While it’s easier to achieve two goals than it is to achieve three, the Fed has largely failed at its dual mandate. Given that, historically, the first move of financially declining empires and countries has been to attempt to inflate away the problem, and the Fed was quantitative easing at the rate the Treasury was borrowing in 2020 (at one point, $75 billion per day), the Fed’s sole objective should be to produce stable prices.

Free Trade needs to be the general rule. Tariffs should exist only as a counter to a foreign country’s unfair practices. Treaties, including the USMCA, need to be followed. Canada and Mexico should be charged some amount for indirectly receiving protection by the U.S.

Proposes changing Supplemental Nutrition Assistance Program benefits and refundable credits to financially discourage single parents from having additional children.

Proposes replacing current income and payroll taxes with a value-added tax and a revised self-employment tax system.

Proposes gradually raising the Social Security retirement age and Medicare eligibility age to 70, with future adjustments based on life expectancy.

Calls for the Federal Reserve to focus solely on maintaining stable prices.

- Proposes replacing current income and payroll taxes with a value-added tax and a revised self-employment tax system.
- Proposes gradually raising the Social Security retirement age and Medicare eligibility age to 70, with future adjustments based on life expectancy.
- Calls for the Federal Reserve to focus solely on maintaining stable prices.
- Supports free trade as the general rule and tariffs only in response to foreign countries' unfair practices.

Consumer Protection Act of 2027
Railroads should not be permitted to run through busy intersections during rush hour.
Civil forfeitures (taking of property when simply charged with a crime) need to stop. I support the FAIR Act of 2025.

Supports retaining gun rights while allowing judges to restrict firearm access for people posing a risk of harm or involved in domestic disputes.

Supports ending civil asset forfeiture based solely on a criminal charge and supports the FAIR Act of 2025.

Said the drug war has failed and calls for a different approach to drug policy.

- Supports retaining gun rights while allowing judges to restrict firearm access for people posing a risk of harm or involved in domestic disputes.
- Supports ending civil asset forfeiture based solely on a criminal charge and supports the FAIR Act of 2025.
- Said the drug war has failed and calls for a different approach to drug policy.

Supports keeping the federal government out of abortion policy and keeping federal taxpayer funding out of it, with states regulating abortion instead.

Supports using a competitive healthcare market with less involvement from insurers rather than a single-payer system to reduce costs.

Proposes limiting health-cost tax subsidies to high-deductible plans or health savings accounts and requiring Medicare beneficiaries to pay half of initial annual expenses.

Proposes halving prescription-drug patent terms when the same drug costs less outside the United States.

- Supports keeping the federal government out of abortion policy and keeping federal taxpayer funding out of it, with states regulating abortion instead.
- Supports using a competitive healthcare market with less involvement from insurers rather than a single-payer system to reduce costs.
- Proposes limiting health-cost tax subsidies to high-deductible plans or health savings accounts and requiring Medicare beneficiaries to pay half of initial annual expenses.
- Proposes halving prescription-drug patent terms when the same drug costs less outside the United States.

I tremendously value nature (and wild animals). I think it is the greatest thing we have in terms of physical things. I believe in strong federal protection of the environment. The reason is pollution enters the air and waterways, and usually becomes a multistate matter. One state’s strong laws can easily be nixed by another state’s weak laws.

So, if for a given distance, a purely electric vehicle would (taking into account emissions produced by the power plant in producing the electricity) produced 1/6 the amount of harmful emissions to the environment that gasoline produces, while a natural gas powered vehicle produced ½ the amount of harmful emissions, the tax on the electricity would be 1/6th the tax on gas and the tax on natural gas would be ½ of the tax on gas for the equivalent distance covered (under identical conditions). A completely clean-burning fuel would be tax-free.

Supports strong federal environmental protections to address pollution that crosses state lines.

Proposes an energy tax for vehicles and engines that varies with fuel emissions, with clean-burning fuel exempt.

- Supports strong federal environmental protections to address pollution that crosses state lines.
- Proposes an energy tax for vehicles and engines that varies with fuel emissions, with clean-burning fuel exempt.

First, I believe we absolutely need to enforce the border. (The Trump Administration has done well in this regard.)

- Supports enforcing the U.S. border.
- Opposes mass deportations, supports deporting undocumented immigrants with felony convictions, and supports citizenship pathways for people brought to the U.S. as children.
- Proposes allowing undocumented immigrants without criminal records to remain while denying specified benefits and delaying Social Security and Medicare eligibility.
- Opposes allowing presidents to initiate wars that Congress is then effectively compelled to fund.