SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Transparency Act of 2014''.

SEC. 2. REQUIREMENTS FOR PRINTED MATERIALS AND ADVERTISEMENTS BY 
              FEDERAL AGENCIES.

    (a) Requirement To Identify Funding Source for Communication Funded 
by Federal Agency.--Each communication funded by a Federal agency that 
is an advertisement, or that provides information about any Federal 
Government program, benefit, or service, shall clearly state--
            (1) in the case of a printed communication, including mass 
        mailings, signs, and billboards, that the communication is 
        printed or published at taxpayer expense; and
            (2) in the case of a communication transmitted through 
        radio, television, the Internet, or any means other than the 
        means referred to in paragraph (1), that the communication is 
        produced or disseminated at taxpayer expense.
    (b) Additional Requirements.--
            (1) Printed communication.--Any printed communication 
        described in subsection (a)(1) shall--
                    (A) be of sufficient type size to be clearly 
                readable by the recipient of the communication;
                    (B) to the extent feasible, be contained in a 
                printed box set apart from the other contents of the 
                communication; and
                    (C) to the extent feasible, be printed with a 
                reasonable degree of color contrast between the 
                background and the printed statement.
            (2) Radio, television, and internet communication.--
                    (A) Audio communication.--Any audio communication 
                described in subsection (a)(2) shall include an audio 
                statement that communicates the information required 
                under that subsection in a clearly spoken manner.
                    (B) Video communication.--Any video communication 
                described in subsection (a)(2) shall include a 
                statement with the information referred to under that 
                subsection--
                            (i) that is conveyed in a clearly spoken 
                        manner;
                            (ii) that is conveyed by a voice-over or 
                        screen view of the person making the statement; 
                        and
                            (iii) to the extent feasible, that also 
                        appears in writing at the end of the 
                        communication in a clearly readable manner with 
                        a reasonable degree of color contrast between 
                        the background and the printed statement, for a 
                        period of at least 4 seconds.
                    (C) E-mail communication.--Any e-mail communication 
                described in subsection (a)(2) shall include the 
                information required under that subsection, displayed 
                in a manner that--
                            (i) is of sufficient type size to be 
                        clearly readable by the recipient of the 
                        communication;
                            (ii) is set apart from the other contents 
                        of the communication; and
                            (iii) includes a reasonable degree of color 
                        contrast between the background and the printed 
                        statement.
    (c) Identification of Other Funding Source for Certain 
Communications.--In the case of a communication funded entirely by user 
fees, by any other source that does not include Federal funds, or by a 
combination of such fees or other source, a Federal agency may apply 
the requirements of subsections (a) and (b) by substituting ``by the 
United States Government'' for ``at taxpayer expense''.
    (d) Definitions.--In this Act:
            (1) Federal agency.--The term ``Federal agency'' has the 
        meaning given the term ``Executive agency'' in section 133 of 
        title 41, United States Code.
            (2) Mass mailing.--The term ``mass mailing'' means any 
        mailing or distribution of 499 or more newsletters, pamphlets, 
        or other printed matter with substantially identical content, 
        whether such matter is deposited singly or in bulk, or at the 
        same time or different times, except that such term does not 
        include any mailing--
                    (A) in direct response to a communication from a 
                person to whom the matter is mailed; or
                    (B) of a news release to the communications media.
    (e) Source of Funds.--The funds used by a Federal agency to carry 
out this Act shall be derived from amounts made available to the agency 
for advertising, or for providing information about any Federal 
Government program, benefit, or service.
    (f) Effective Date.--This section shall apply only to 
communications printed or otherwise produced after the date of the 
enactment of this Act.

SEC. 3. GUIDANCE FOR IMPLEMENTATION.

    Not later than 6 months after the date of the enactment of this 
Act, the Director of the Office of Management and Budget shall develop 
and issue guidance on implementing the requirements of this Act.

SEC. 4. JUDICIAL REVIEW AND ENFORCEABILITY.

    (a) Judicial Review.--There shall be no judicial review of 
compliance or noncompliance with any provision of this Act.
    (b) Enforceability.--No provision of this Act shall be construed to 
create any right or benefit, substantive or procedural, enforceable by 
any administrative or judicial action.

            Passed the House of Representatives February 26, 2014.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.
(This measure has not been amended since it was reported to the House on February 25, 2014.  Taxpayer Transparency Act of 2014 - Requires each communication funded by a federal agency that is an advertisement, or that provides information about any federal program, benefit, or service to clearly state: (1) in the case of a printed communication, including mass mailings, signs, and billboards, that the communication is printed or published at taxpayer expense; and (2) in the case of a communication transmitted through radio, television, or the Internet, that the communication is produced or disseminated at taxpayer expense. Requires such notification to state that&nbsp;a communication is provided by the U.S. government, rather than at taxpayer expense,&nbsp;if the communication is funded entirely by user fees or by other sources that do not include federal funds. Requires any such printed communication: (1) to be of sufficient size to be clearly readable; and (2) to the extent feasible, to be contained in a printed box set apart from the other contents of the communication and to be printed with a reasonable degree of color contrast between the background and the printed statement. Sets forth similar requirements for audio, video, and email communications. Requires the Director of the Office of Management and Budget (OMB) to develop and issue guidance on implementing the requirements of this Act.  Prohibits judicial review of the compliance or noncompliance with any provision of this Act. &nbsp;
Taxpayer Transparency Act of 2014