Taxpayer Receipt Act of 2013

Summary: 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.

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.