A bill to provide increased accessibility to information on Federal spending, and for other purposes.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Federal Spending and Taxpayer 
Accessibility Act of 2008''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress makes the following findings:
            (1) Taxpayers deserve to know how their tax money is spent 
        by the Federal Government.
            (2) The Office of Management and Budget has developed a 
        single, searchable Internet website of Government grants and 
        contracts, accessible free of charge by the public.
            (3) The Office of Management and Budget, through its 
        Program Assessment Rating Tool (PART) system, identified that 
        almost 25 percent of Federal programs it reviewed either were 
        ineffective or their effectiveness could not be determined.
            (4) Billions of dollars are lost each year through fraud, 
        waste, abuse, and mismanagement among the hundreds of programs 
        in the Federal Government.
            (5) Taxpayers work on average more than 2 months of every 
        year to pay for the operations of the Federal Government.
    (b) Purposes.--The purposes of this Act are--
            (1) to bring more transparency to the spending habits of 
        the Federal Government;
            (2) to help taxpayers understand how the Federal Government 
        spends the money they send to Washington, DC;
            (3) to provide for better accountability in the Federal 
        budget and appropriations process;
            (4) to give taxpayers an easy and accessible way to see how 
        their money is being spent; and
            (5) to increase the participation of citizens in their 
        Government.

SEC. 3. EARMARK TRACKING WEBSITE.

    (a) Internet Website.--
            (1) In general.--Not later than January 1, 2009, the 
        Congressional Research Service shall create a single 
        operational searchable Internet website, accessible free of 
        charge by the public, that allows the user to search 
        information on each Federal earmark, including--
                    (A) the name and location of the intended recipient 
                of the earmark,
                    (B) the total dollar amount of the earmark,
                    (C) the Member of Congress who sponsored or 
                requested the earmark, and
                    (D) the status of the bill to which the earmark is 
                attached.
            (2) Scope of data.--The Internet website established under 
        this subsection shall include data for fiscal years after 
        fiscal year 2007.
            (3) Timeliness of information.--The Congressional Research 
        Service shall update the Internet website established under 
        this subsection as soon as any bill or report containing an 
        earmark has been passed or reported by the Senate or the House 
        of Representatives or any committee thereof.
    (b) Definitions.--
            (1) Earmark.--For purposes of this section, the term 
        ``earmark'' means a congressionally directed spending item, a 
        limited tax benefit, or a limited tariff benefit.
                    (A) Congressionally directed spending item.--For 
                purposes of this paragraph, the term ``congressionally 
                directed spending item'' means a provision or report 
                language included primarily at the request of a Member 
                of Congress providing, authorizing, or recommending a 
                specific amount of discretionary budget authority, 
                credit authority, or other spending authority for a 
                contract, loan, loan guarantee, grant, loan authority, 
                or other expenditure with or to an entity, or targeted 
                to a specific State, locality or Congressional 
                district, other than through a statutory or 
                administrative formula-driven or competitive award 
                process.
                    (B) Limited tax benefit.--For purposes of this 
                paragraph, the term ``limited tax benefit'' means any 
                revenue provision that--
                            (i) provides a Federal tax deduction, 
                        credit, exclusion, or preference to a 
                        particular beneficiary or limited group of 
                        beneficiaries under the Internal Revenue Code 
                        of 1986; and
                            (ii) contains eligibility criteria that are 
                        not uniform in application with respect to 
                        potential beneficiaries of such provision.
                    (C) Limited tariff benefit.--For purposes of this 
                paragraph, the term ``limited tariff benefit'' means a 
                provision modifying the Harmonized Tariff Schedule of 
                the United States in a manner that benefits 10 or fewer 
                entities.
            (2) Recipient.--For purposes of this section, the term 
        ``recipient'' means the entity designated to receive the 
        earmark.
            (3) Searchable internet website.--For purposes of this 
        section, the term ``searchable Internet website'' means an 
        Internet website that allows members of the public--
                    (A) to search and aggregate Federal funding for any 
                earmark passed or reported by the Senate or the House 
                of Representatives or any committee thereof, as well as 
                an overall total by any method required by subsection 
                (a)(1);
                    (B) to ascertain through a single search the total 
                number and total dollar amount of earmarks provided to 
                a single recipient;
                    (C) to ascertain through a single search the total 
                number and total dollar amount of earmarks sponsored or 
                requested by each United States Senator, Member of the 
                House of Representatives, including Delegates and 
                Resident Commissioners, and the President of the United 
                States; and
                    (D) to ascertain through a single search the total 
                number and total dollar amount of earmarks and earmark 
                recipients located in each State and territory of the 
                United States.
    (c) Notification of Delay.--The Director of the Congressional 
Research Service shall, upon making a determination that the Internet 
website established under subsection (a)(1) will not be operational by 
January 1, 2009, immediately notify the Committee on Homeland Security 
and Governmental Affairs of the Senate and the Committee on Government 
Reform of the House of Representatives of such determination and shall 
provide the reason for the delay.
    (d) Reports.--
            (1) In general.--Not later than the date that is 1 year 
        after the date on which the Internet website established under 
        subsection (a)(1) becomes operational, the Director of the 
        Congressional Research Service shall submit to the Committee on 
        Homeland Security and Governmental Affairs of the Senate and 
        the Committee on Government Reform of the House of 
        Representatives a report on the implementation of such website, 
        including data regarding the usage of and public feedback on 
        the utility of the website and any recommendations for 
        improving the presentation of the data.
            (2) Publication.--The Congressional Research Service shall 
        make each report submitted under paragraph (1) publicly 
        available on the Internet website established under subsection 
        (a).
    (e) Classified Information.--Nothing in this section shall require 
the disclosure of classified information.
    (f) Government Accountability Office Report.--Not later than June 
1, 2009, the Comptroller General of the United States shall submit to 
Congress a report on compliance with the requirements of this section.

SEC. 4. PROVIDING INFORMATION TO TAXPAYERS.

    (a) Provision of Statement Upon Request.--Beginning not later than 
October 1, 2009, the Secretary of the Treasury shall provide upon the 
request of an eligible individual a taxpayer account statement for such 
individual.
    (b) Taxpayer Account Statement.--The taxpayer account statement 
required under subsection (a) shall include--
            (1) the aggregate amount of individual Federal income tax 
        paid by the eligible individual under chapter 1 of subtitle A 
        of the Internal Revenue Code of 1986 in all previous taxable 
        years, and
            (2) an estimate of the aggregate amount of such income tax 
        that such individual will have paid as of the projected date of 
        the normal retirement of such individual.
    (c) Eligible Individual.--For purposes of this section, the term 
``eligible individual'' means an individual who--
            (1) has a valid social security number issued by the Social 
        Security Administration.
            (2) is age 25 or over,
            (3) has filed a return of tax in any previous taxable year, 
        and
            (4) has had net income tax liability which is greater than 
        zero in any previous taxable year.
    (d) Notice.--The Secretary of the Treasury shall, to the maximum 
extent practicable, take such steps as are necessary to assure that 
eligible individuals are informed of the availability of the statement 
required under subsection (a).
    (e) Mandatory Provision of Initial Statements.--By not later than 
September 30, 2014, the Secretary of the Treasury shall provide a 
taxpayer account statement to each eligible individual for whom a 
current mailing address can be determined. The Secretary shall provide 
with each such statement notice that an updated version of such 
statement is available annually upon request.

SEC. 5. ADDITIONAL DISCLOSURE OF FEDERAL GOVERNMENT EXPENDITURES.

    (a) Additional Disclosure.--
            (1) In general.--Not later than January 1, 2010, the 
        Director of the Office of Management and Budget shall include 
        the financial outlays of all Federal agencies on the Internet 
        website established by the Federal Funding Accountability and 
        Transparency Act of 2006.
            (2) Internet website.--The information added to the 
        Internet website under paragraph (1) shall--
                    (A) allow the user at least 2 different methods of 
                searching and aggregating the financial outlays of all 
                Federal agencies, including--
                            (i) searching by agency obligation and 
                        object class; and
                            (ii) searching by budget function and 
                        subfunction; and
                    (B) allow the user to download any data received as 
                the product of a search.
    (b) Agency Responsibilities.--All Federal agencies shall comply 
with instructions and guidance issued by the Director of the Office of 
Management and Budget and shall provide appropriate assistance to the 
Director upon request in the addition to the Internet website of the 
information required under subsection (a).
    (c) Scope of Data.--The information added to the Internet website 
under subsection (a) shall include data for fiscal years after fiscal 
year 2008.
    (d) Financial Outlay.--For purposes of this section, the term 
``financial outlay'' means any payment to liquidate an obligation 
(other than the repayment of debt principal) that is greater than 
$25,000.
    (e) Notification of Delay.--The Director of the Office of 
Management and Budget shall, upon making a determination that the 
information required to be added to the Internet website under 
subsection (a) will not be complete by January 1, 2010, immediately 
notify the Committee on Homeland Security and Governmental Affairs of 
the Senate and the Committee on Government Reform of the House of 
Representatives of such determination and shall provide the reason for 
the delay.
    (f) Report.--
            (1) In general.--Not later than the date that is 6 months 
        after the date on which the information required under 
        subsection (a) has been added to the Internet website described 
        in such subsection, the Director of the Office of Management 
        and Budget shall submit to the Committee on Homeland Security 
        and Governmental Affairs of the Senate and the Committee on 
        Government Reform of the House of Representatives a report on 
        the addition of the information added under subsection (a), 
        including data regarding the usage of and public feedback on 
        the utility of the Internet website and any recommendations for 
        improving data quality and collection.
            (2) Publication.--The Director of the Office of Management 
        and Budget shall make the report submitted under paragraph (1) 
        publicly available on the Internet website established by the 
        Federal Funding Accountability and Transparency Act of 2006.
    (g) Classified Information.--Nothing in this section shall require 
the disclosure of classified information.
    (h) Government Accountability Office Report.--Not later than 
January 1, 2011, the Comptroller General of the United States shall 
submit to Congress a report on compliance with the requirements of this 
section.

Summary: Federal Spending and Taxpayer Accessibility Act - Directs the Congressional Research Service (CRS) to create a free public Internet website that includes data for fiscal years after FY2007 and allows the user to search specified information on each federal earmark, including the intended recipient, total dollar amount, the sponsoring Member of Congress, and the status of the bill to which it is attached. Requires the Secretary of the Treasury to provide, upon an eligible individual's request, his or her taxpayer account statement. Requires the Director of the Office of Management and Budget (OMB) to include the financial outlays exceeding $25,000 of all federal agencies for fiscal years after FY2008 on the Internet website established by the Federal Funding Accountability and Transparency Act of 2006. Declares that nothing in this Act shall require the disclosure of classified information.