Every year politicians talk about tax reform, but nothing really happens. They might get slight modifications in the tax code, but that is about it. At the moment, the U.S. Tax code runs 74,000 pages. It has 9 million words. And it seemingly becomes more complex each year.

The Senate’s two tax writers (Democrat Max Baucus and Republican Orrin Hatch) are proposing that we rewrite the tax code from scratch. They propose that we start with a blank slate and require lawmakers to justify every tax preference.

In a letter to their colleagues they explain that: “we plan to operate from an assumption that all special provisions are out unless there is clear evidence that they: (1) help grow the economy, (2) make the tax code fairer, or (3) effectively promote other important policy objectives.” Members of Congress are to submit legislative language or detailed proposals by the end of this month.

This tabula rasa principle does not play favorites. The Senators on the Finance Committee will have to judge one tax preference over another. Then other members of Congress will have to do that same.

The need for real tax reform should be obvious. The complexity of the tax code makes it difficult to accurately file a return. The favoritism in the tax code benefits certain businesses and individuals over others. The current tax code also costs taxpayers in compliance costs and prevents the federal government from fairly collecting from those who owe more. A study by George Mason University’s Mercatus Center found that “Americans face up to nearly $1 trillion annually in hidden tax-compliance cost, while the Treasury forgoes approximately $450 billion per year in unreported taxes.”

Of course tax reform will go nowhere if the special interests have their way. The Gordian knot in the tax code cannot easily be untied. But let’s give credit to these two senators who are willing to pull out a sword. I wish them success.