While taxes are necessary to fund such critical priorities as the national defense and other programs, it does not change the fact that you have worked hard for your money and should be allowed to decide where that money should be spent. Congress has a responsibility to ensure that we're spending your money wisely and returning it to you when it has taken too much.

However, on January 1, 2013, the House and Senate passed H.R. 8, which will increase taxes on individuals earning more than $400,000 and couples earning more than $450,000. I opposed this legislation. I believe that targeted spending cuts are the most responsible way to address the fiscal crisis facing our country, not increasing taxes on families and small businesses. The President's approach is based on the ongoing myth that hard-working couples are not paying their "fair share."

In general, the United States tax code is overly complicated. What we need is a system that the average taxpayer can understand and comply with. We need to ensure that taxes are equitable and don't place an undue burden on individuals or businesses.

To do this, we must control wasteful spending and ensure that federal dollars are being spent in a fiscally responsible manner. While there are any number of worthwhile programs that deserve federal government funding, we don't have unlimited resources. Every dollar that Washington spends is from taxes taken from the American people or borrowed on the backs of our children and grandchildren. We have to establish priorities by budgeting responsibly and then living within that budget.