II 

112TH CONGRESS 

2D SESSION S. 2260 

To allow taxpayers the opportunity to specify their choice of Federal budget 

priorities, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MARCH 29, 2012 

Mr. HARKIN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To allow taxpayers the opportunity to specify their choice 

of Federal budget priorities, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Accountability to 

5 Choices of Taxpayers In Our Nation’s Budget Priorities’’. 

6 SEC. 2. TAXPAYER’S CHOICE OF BUDGET PRIORITIES. 

7 (a) IN GENERAL.—The Secretary of the Treasury (or 

8 the Secretary’s delegate) shall revise the 1040, 1040A, 

9 and 1040EZ forms to contain a display of the latest esti10 mate of Federal expenditures in budget authority for the 


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1 fiscal year ending prior to the tax year of each such form, 

2 and showing the percentage of the Federal budget (deter3 mined without regard to offsetting receipts) allocated to 

4 the following categories: 

Categories Budget Act 

function codes 

Social Security and other retirement .................................... 650, 601, and 602 

Medicare, Medicaid and other health ................................... 570 and 550 

Education and job training .................................................. 501, 502, 503, 

and 504 

Social Services, income security including nutrition ............ 603, 604, 605, 

and 609 

Defense ................................................................................. 50 

Veterans ................................................................................ 700 

International Affairs ............................................................. 150 

Infrastructure and economic development ............................ 400, 450, and 370 

Energy .................................................................................. 270 

Environment ......................................................................... 300 

Science .................................................................................. 250 

Agriculture ............................................................................ 350 

Justice and general government ........................................... 750 and 800 

Net Interest on publicly held debt ........................................ ..............................

5 (b) ADDITIONAL BACKGROUND INFORMATION IN6 CLUDED IN INSTRUCTIONS.—In a prominent way, the in7 structions for the 1040, 1040A, and 1040EZ forms shall 

8 display appropriate details of the Federal budget showing 

9 the rounded funding levels and explanations of each cat10 egory of the Federal budget within each category included 

11 in the table under subsection (a). The definitions of these 

12 categories shall be defined by the budget function cat13 egories included in such table. 

14 (c) PLACE FOR INDICATING BUDGET PRIORITIES.— 

15 The 1040, 1040A, and 1040EZ forms shall be further re16 vised to provide next to the Federal budget information 


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1 described in subsection (a) a place for the taxpayer to indi2 cate with respect to each of the 13 categories included in 

3 the table under subsection (a) what the taxpayer believes 

4 should be that category’s percentage share of the next 

5 Federal budget. 

6 (d) ESTIMATE OF NET INTEREST ON PUBLICLY

7 HELD DEBT.—The estimated net interest on publicly held 

8 debt included in the table under subsection (a) shall be 

9 filled in by the Internal Revenue Service with the esti10 mated level for the following fiscal year. 

11 (e) ROLE OF PAID TAX PREPARERS.—Paid tax re12 turn preparers may not fill out a 1040, 1040A, or 1040EZ 

13 form without obtaining the taxpayer’s Federal budget pri14 orities. Paid tax return preparers shall not charge for fill15 ing out the Federal budget priority portion of the form, 

16 if there is an added charge for doing so, without the con17 sent of the taxpayer. 

18 (f) COLLECTION AND REPORTING OF RESULTS.— 

19 The Secretary of the Treasury (or the Secretary’s dele20 gate) shall aggregate the results of the survey under sub21 section (c) with appropriate demographic detail, including 

22 results by State. The Secretary of the Treasury (or the 

23 Secretary’s delegate) shall provide information regarding 

24 such results to Congress not later than July 1 of each 

25 year. 


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1 (g) EFFECTIVE DATE.—This section shall take effect 

2 with respect to forms to be filled out in the year following 

3 the date of the enactment of this Act or in the second 

4 year after such date if enactment occurs after July 1. 

Æ 


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