<human>:  What changes need to be made to the US tax code?
<bot>: The US tax code needs to be simplified to make it easier for taxpayers to understand their obligations and for the IRS to administer it effectively. Changes should also be made to lower the corporate tax rate, establish a fairer tax system, and promote economic growth. Additionally, credits and deductions need to be revamped to ensure that they are offering the desired incentives and benefiting the taxpayers they are designed to help. Finally, flexibility should be added to the code to account for changes in the economy and evolving needs of taxpayers.