Text: H.R.6458 — 111th Congress (2009-2010)All Bill Information (Except Text)

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Introduced in House (11/29/2010)


111th CONGRESS
2d Session
H. R. 6458

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
November 29, 2010

Mr. McDermott (for himself, Mr. Weiner, Mr. Hastings of Florida, Ms. Linda T. Sánchez of California, Mr. Rangel, Mr. Moran of Virginia, Mr. Carnahan, 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 2010”.

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 October 15, 2012, 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, with respect to individuals (not corporations) 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 website 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) Website.—

“(1) IN GENERAL.—The website referred to in this subsection is a website 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 website 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 website 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 December 31, 2010.