Taxpayer Receipt Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail annual receipts for income taxes reported for the preceding taxable year. Requires such tax receipts to: (1) state the amount of taxes paid by the taxpayer, the taxpayer's filing status, earned income, taxable income, and other information; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures and related spending information; and (3) contain an annual budget review prepared by the Secretary, in consultation with the Congressional Budget Office (CBO), to assist taxpayers in understanding the federal budget and government spending.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3039 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 3039
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
August 2, 2013
Mr. McDermott (for himself, Mr. Moran, and Mr. Blumenauer) 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 2013''.
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 end of the first fiscal
quarter of the first fiscal year which begins after the 1-year period
beginning on 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 by the filer (even if
$0), the filer's filing status, earned income, and taxable
income, the filer's tax bracket expressed as a percentage, the
average amount of tax paid by taxpayers in the filer's tax
bracket, and a summary of current tax brackets,
``(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 total Federal outlays for the
fiscal year ending in the preceding taxable
year, the dollar amount of each such category,
and each such category's percentage of the
total Federal outlays,
``(ii) 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,
``(iii) the proportional amount (expressed
in dollars) of the taxpayer's income tax
liability spent on that category, and
``(iv) the percentage change the results
under clauses (ii) and (iii) are from the
preceding year (expressed in positives and
negatives),
``(3) contain a table listing--
``(A) the 10 most costly tax expenditures
(determined for the fiscal year ending in the preceding
taxable year),
``(B) the cost (expressed in dollars) of each such
tax expenditure, and
``(C) a clear and brief description of each such
tax expenditure that best enables the recipient to
understand the tax expenditure's purpose and function,
``(4) include any additional information or summaries that
will help the recipient best understand how their individual
taxes are spent, providing context for the current government
tax structure, and the budgetary situation of the United Sates,
``(5) contain the annual budget review described in
subsection (e), and
``(6) be not more than 4 pages in length.
``(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 Government.
``(I) General Science, Space, and Technology.
``(J) Health.
``(K) Income Security.
``(L) International Affairs.
``(M) Medicare.
``(N) National Defense.
``(O) Natural Resources and Environment.
``(P) Net Interest.
``(Q) Social Security.
``(R) Transportation.
``(S) Undistributed Offsetting Receipts.
``(T) Veterans Benefits and Services.
``(2) Rules relating to appropriate spending categories.--
For purposes of paragraph (1)--
``(A) the spending categories for the table
described in subsection (b)(2) shall be listed in order
of cost, with the greatest expense stated first, and
``(B) each spending category shall have a one
sentence, general description of the programs,
projects, and activities comprising that 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 use the budget
projections prepared by the Congressional Budget Office and shall
include--
``(1) an estimate of total Federal receipts, outlays,
deficit, and debt for the current fiscal year,
``(2) actual Federal receipts, outlays, deficit, and debt
for the preceding 5 fiscal years,
``(3) projections of Federal receipts, outlays, deficit,
and debt for the succeeding 10 fiscal years,
``(4) level of Federal debt in total amount and as a
percentage of gross domestic product for the fiscal year, the
10 preceding fiscal years, and the 10 succeeding fiscal years,
and
``(5) additional information to help the recipient
understand the Federal budget and government spending,
including government spending on mandatory, defense
discretionary, nondefense discretionary, and interest
categories.
``(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)).''.
(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 E1242)
Referred to the House Committee on Ways and Means.
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