Even if Cruz's sCruz VAT tax was passed into law not one word of the former tax code would be eliminated. In fact the sCruz VAT tax would actually be adding words to the existing tax code. It works the same for all written laws...Too bad Cruz is so ignorant of how laws are written.
Most of the "words" in the existing tax code are references to the former code so those "words" in the former code still exist, always will and the same would be true of the sCruz VAT tax code.
Your ignorance is showing. Cruz’s plan is to Replace the current tax code with his flat tax plan. The 16% business flat tax that is part of the plan replaces all other taxes including payroll and corporate taxes.
His plan also abolishes the need for the IRS.
Unless Cruz pushed for a bill that repealed the entire tax code and replaced it with a VAT. The words would still "exist", but they would no longer be part of the tax code if we went to a tax code that included only the legislation creating a VAT.