Taxpayer Receipt Act of 2011 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail by October 15 of each year a tax receipt for income taxes reported for the preceding taxable year. Requires such tax receipt to: (1) state the amount of taxes paid by, and any refund made to, the taxpayer; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures; (3) contain an annual budget review prepared by the Secretary in consultation with the Congressional Budget Office (CBO); and (4) contain the Internet address of the website of the Department of Treasury providing more detailed tax and spending information.
[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1583 Introduced in House (IH)]
112th CONGRESS
1st Session
H. R. 1583
To amend the Internal Revenue Code of 1986 to require that the
Secretary of the Treasury provide a Tax Receipt to each taxpayer who
files a Federal income tax return.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 15, 2011
Mr. McDermott (for himself, Mr. Rangel, Mr. Stark, Ms. Hirono, Mr.
Weiner, Mr. Moran, Mr. Quigley, Mr. Blumenauer, and Mr. Farr)
introduced the following bill; which was referred to the Committee on
Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to require that the
Secretary of the Treasury provide a Tax Receipt to each taxpayer who
files a Federal income tax return.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Taxpayer Receipt Act of 2011''.
SEC. 2. PROVISION OF TAXPAYER RECEIPT.
(a) In General.--Chapter 77 of the Internal Revenue Code of 1986
(relating to miscellaneous provisions) is amended by adding at the end
the following new section:
``SEC. 7529. TAXPAYER RECEIPT.
``(a) In General.--Not later than the first October 15 occurring
after 1 year after the date of the enactment of this section, and
annually thereafter, the Secretary shall provide via United States mail
a Tax Receipt to each taxpayer (other than a trust, estate,
partnership, or corporation) who made a return with respect to income
taxes under chapter 1 for the preceding taxable year and for whom a
current mailing address can be determined through such methods as the
Secretary determines to be appropriate.
``(b) Tax Receipt.--For purposes of this section, each Tax Receipt
shall--
``(1) state the amount of taxes paid (even if $0) and
refund made to the taxpayer and state (by each filing status
specified in subsections (a) through (d) of section 1) the
average amount of tax paid by taxpayers in each tax bracket,
and
``(2) contain a table listing--
``(A) each of the spending categories described in
subsection (c),
``(B) with respect to each spending category
described in subsection (c)--
``(i) the ratio (expressed as a percentage)
which bears the same percentage of the
taxpayer's income tax liability for the
preceding taxable year to such category as the
ratio that such category bears to the total of
the spending categories described in subsection
(c) for the fiscal year ending in the preceding
taxable year, and
``(ii) the proportional amount (expressed
in dollars) of the taxpayer's income tax
liability spent on that category, and
``(C) the percentage change the results under
clauses (i) and (ii) of subparagraph (B) are from the
preceding year (expressed in positives and negatives),
``(3) contain a table listing--
``(A) each of the spending categories described in
subsection (c),
``(B) the percentage each such category is of the
total Federal outlays for the fiscal year ending in the
preceding taxable year and the dollar amount of each
such category, and
``(C) the percentage change the results under
subparagraph (B) are from the preceding year (expressed
in positives and negatives),
``(4) contain a table of the 10 most costly tax
expenditures, and the cost of such expenditures, for the fiscal
year ending in the preceding taxable year,
``(5) contain the annual budget review described in
subsection (e),
``(6) contain the graphs described in paragraphs (1) and
(2) of section 7523(a) for the fiscal year ending in the
preceding taxable year,
``(7) be not more than 4 pages in length, and
``(8) contain the Internet address of the Web site of the
Department of the Treasury described in subsection subsection
(f).
``(c) Spending Category.--
``(1) In general.--A spending category referred to in this
subsection is one of the following:
``(A) Administration of Justice.
``(B) Agriculture.
``(C) Allowances.
``(D) Commerce and Housing Credit.
``(E) Community and Regional Development.
``(F) Education, Training, Employment, and Social
Services.
``(G) Energy.
``(H) General Science, Space, and Technology.
``(I) General Government.
``(J) Health.
``(K) Income Security.
``(L) International Affairs.
``(M) International Development and Humanitarian
Assistance.
``(N) Medicare.
``(O) Medicaid.
``(P) National Defense.
``(Q) Natural Resources and Environment.
``(R) Net Interest on the National Debt.
``(S) Ongoing military operation authorized under a
formal declaration of war by Congress or resolution
passed by the United Nations Security Council,
including Operation New Dawn, Operation Iraqi Freedom,
and Operation Enduring Freedom, with each such military
operation listed as a separate spending category.
``(T) Salaries and Benefits for Members of
Congress.
``(U) Social Security.
``(V) Transportation.
``(W) Undistributed Offsetting Receipts.
``(X) Veterans Benefits and Services.
``(2) Rules relating to appropriate spending categories.--
``(A) In general.--For purposes of paragraph (1)--
``(i) the spending categories shall be set
forth in order of cost, with the greatest
expense stated first, and
``(ii) each spending category shall have a
one sentence, general description of the
programs, projects, and activities comprising
that spending category.
``(B) Programs, projects, and activities.--The
Secretary shall assign each Federal program, project,
or activity to one of the categories described in
paragraph (1). Once assigned, the program, project, or
activity cannot be moved to a different spending
category in subsequent years. If a program, project, or
activity changes in material substance, the Secretary
may, in consultation with Congress, move the program,
project, or activity to the appropriate spending
category.
``(d) Tax Expenditures.--For purposes of this section, the term
`tax expenditure' shall have the meaning given such term by section
3(3) of the Congressional Budget and Impoundment Control Act of 1974 (2
U.S.C. 621).
``(e) Annual Budget Review.--The annual budget review described in
this subsection with respect to a fiscal year shall be prepared by the
Secretary in consultation with the Congressional Budget Office and
shall--
``(1) use the budget projections prepared by the
Congressional Budget Office, and
``(2) include--
``(A) an estimate of total Federal receipts and
outlays for the current fiscal year,
``(B) actual Federal receipts and outlays for the
preceding 5 fiscal years, and
``(C) projections of Federal receipts and outlays
for the succeeding 10 fiscal years.
``(f) Rule Relating to Nonresident Aliens.--Subsection (a) shall
not apply to an individual who is a nonresident alien (within the
meaning of section 7701(b)(1)(B)).
``(g) Web Site.--
``(1) In general.--The Web site referred to in this
subsection is a Web site on which a taxpayer can input his
Federal income tax liability and see more detailed information
concerning each of the categories contained in his Tax Receipt.
``(2) Period for maintaining tax receipts.--The Web site
shall maintain a copy of the receipt for each taxpayer for the
previous 5 years.
``(3) Protection of taxpayer information.--In making
information available on a Web site pursuant to this section,
the Secretary shall ensure proper access to online taxpayer
records and shall protect the security and privacy of taxpayer
information online.''.
(b) Clerical Amendment.--The table of sections for chapter 77 of
such Code is amended by adding at the end the following new item:
``Sec. 7529. Taxpayer receipt.''.
(c) Effective Date.--The amendments made by this section shall
apply to returns for taxable years beginning after the date of the
enactment of this Act.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E764)
Referred to the House Committee on Ways and Means.
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