Senior House tax writer Devin Nunes is making an opening bid in the GOP’s hunt for a viable tax overhaul with a proposal to replace the 35 percent corporate rate with a 25 percent levy on cash flow, a measure of funds typically available after expenses, financing and investment.

The California Republican said in an interview that his American Business Competitiveness plan could move on a separate track from an envisioned international tax overhaul that is a top priority of Ways and Means Chairman Kevin Brady, R-Texas. Nunes’ proposal, introduced earlier this month, will be one of the items weighed as Speaker Paul D. Ryan of Wisconsin and his leadership team try to frame tax priorities for a campaign agenda they plan to unveil by spring.

“It’s going to be revolutionary. … You are getting rid of the income tax. And you are putting in a consumption-type system,” Nunes said. He referred to longstanding efforts by the GOP to refocus the income tax on consumed income, or spending on goods and services.