Texas Republican Congressman Louie Gohmert has long distinguished himself as one of the least intelligent GOP members of Congress (and that’s really, really saying something). Now he’s doubling down on the dumb... Via Think Progress:

Taking the GOP’s anti-tax ideology to its logical conclusion, Rep. Louie Gohmert (R-TX) introduced today his own “American Jobs Act” — giving his bill the same name as President Obama’s plan — which would completely eliminate corporate income taxes. Gohmert claims this will create jobs:

It is a very simple bill, which will eliminate the corporate tax which serves as a tariff that our American companies pay on goods they produce here in America. This bill will actually create jobs in America

The two-page bill changes the tax code to replace any mention of the current “35 percent” tax rate with “0 percent.” Corporations are already sitting on trillions in cash, so cutting their taxes would likely do very little to help the economy, but would balloon the deficit by depriving the government of about $300 billion in revenues annually. As the CBO found, cutting taxes on businesses “typically does not create an incentive for them to spend more on labor or to produce more, because production depends on the ability to sell output.”

But Gohmert’s plan is even more irksome considering that he’s spent the last few days attacking Obama’s jobs plan because it would prohibit employers from discriminating against people who have been unemployed. Gohmert appeared on various conservative media outlets to expose this “devilish detail,” saying on Sean Hannity’s radio show yesterday, via Political Correction:

GOHMERT: We have created in this bill a newly protected class, not on race, creed, color, sex — not even sexual orientation, this is a new one. It’s not religion, it’s a prohibition of discrimination in employment on the basis of an individual’s status as unemployed. By golly, if you apply for a job and you’re unemployed and you feel like you got discriminated against and not hired because you were unemployed, see a lawyer. You’ve got a claim under this bill.

So Gohmert wants to help unemployed Americans get jobs by eliminating taxes for corporations, but thinks helping those jobless directly is “devilish.” But at least his plan isn’t as half-baked as his colleagues’ plan to create jobs by curbing regulations on snakes.

Below, Gohmert makes an absolute ass of himself on Anderson Cooper 360: