I 

115TH CONGRESS 

2D SESSION H. R. 4780 

To direct the Secretary of the Treasury to make available an online tax 

calculator to estimate the change in an individual’s income tax liability 

with respect to the amendments made by the Tax Cuts and Jobs Act. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 11, 2018 

Mr. MACARTHUR (for himself, Mr. RODNEY DAVIS of Illinois, Mr. GIBBS, Mr. 

JOHNSON of Ohio, Mr. FASO, Mr. MARSHALL, Mr. GARRETT, Mr. RUTHERFORD, Mr. DAVIDSON, Mr. MOONEY of West Virginia, Mr. BACON, and 

Mr. STIVERS) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To direct the Secretary of the Treasury to make available 

an online tax calculator to estimate the change in an 

individual’s income tax liability with respect to the 

amendments made by the Tax Cuts and Jobs Act. 

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; FINDINGS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Transparency for Taxpayers Act’’. 

6 (b) FINDINGS.—Congress finds as follows: 


dlhill on DSK3GLQ082PROD with BILLS
2 

•HR 4780 IH

1 (1) Most businesses have professional account2 ants to assess the immediate effects of the Tax Cuts 

3 and Jobs Act. 

4 (2) Individuals have an immediate need to un5 derstand the impact that this legislation may have 

6 on them but don’t have the same resources as large 

7 businesses to do so. 

8 (3) It is necessary for the Internal Revenue 

9 Service to provide individuals with a tool to help aid 

10 them in assessing the effect tax reform will have on 

11 their personal finances. 

12 SEC. 2. ONLINE TAX CALCULATOR TO DETERMINE CHANGE 

13 IN TAX LIABILITY EXPECTED BY REASON OF 

14 THE TAX CUTS AND JOBS ACT. 

15 (a) IN GENERAL.—Not later than April 1, 2018, the 

16 Secretary of the Treasury shall make publicly available an 

17 online tool that allows taxpayers (other than corporations) 

18 to calculate the approximate change in the income tax li19 ability of the taxpayer by reason of Public Law 115–97 

20 (commonly known as the ‘‘Tax Cuts and Jobs Act’’) by 

21 determining a simplified estimate of the taxpayer’s income 

22 tax liability that would be determined for the taxpayer’s 

23 taxable year beginning in 2017 if the amendments made 

24 by Public Law 115–97 (commonly known as the ‘‘Tax 


dlhill on DSK3GLQ082PROD with BILLS
3 

•HR 4780 IH

1 Cuts and Jobs Act’’) which apply for taxable years begin2 ning in 2018, applied to taxable years beginning in 2017. 

3 (b) ITEMS TAKEN INTO ACCOUNT IN DETERMINING

4 SIMPLIFIED ESTIMATES.— 

5 (1) IN GENERAL.—For purposes of making 

6 simplified estimates of income tax liability under 

7 subsection (a), the online tool made available under 

8 such subsection shall take into account the following 

9 factors with respect to the taxpayer: 

10 (A) The filing status and income of the 

11 taxpayer. 

12 (B) The number of qualifying children and 

13 other dependents of the taxpayer. 

14 (C) The deductions allowable to the tax15 payer for mortgage interest, charitable con16 tributions, medical expenses, tuition, and State 

17 and local taxes. 

18 (D) Such other factors as the Secretary 

19 determines appropriate. 

20 (2) LIMITATION ON COMPLEXITY.—In deter21 mining the factors which are appropriate to take 

22 into account under paragraph (1)(D), the Secretary 

23 shall ensure that the online tool is as simple and 

24 quick to use for taxpayers as is reasonably possible. 


dlhill on DSK3GLQ082PROD with BILLS
4 

•HR 4780 IH

1 (3) NOT APPLICABLE TO BUSINESS INCOME.— 

2 Except as otherwise determined to be feasible by the 

3 Secretary (and consistent with the requirement of 

4 paragraph (2)), the online tool made available under 

5 subsection (a) shall not apply with respect to income 

6 and deductions attributable to the conduct of any 

7 trade or business. 

8 (c) SPECIAL RULES.— 

9 (1) PUBLICITY.—The Secretary shall publicize 

10 the availability of the online tool made available 

11 under subsection (a). Such publicity shall include no12 tices of such tool’s availability in connection with 

13 making available individual income tax return forms 

14 and instructions and by including a written notice of 

15 such tool’s availability with any income tax refund 

16 mailed to an individual. 

17 (2) DISCLAIMER.—The online tool made avail18 able under subsection (a), and the publicity of such 

19 tool under paragraph (1), shall make clear that such 

20 tool is designed to provide simplified estimates of the 

21 income tax liability of the taxpayer and that the tax22 payer’s actual income tax liability may differ from 

23 the simplified estimates provided by the tool. 

24 (3) REFERENCES TO SECRETARY.—For pur25 poses of this section, the terms ‘‘Secretary of the 


dlhill on DSK3GLQ082PROD with BILLS
5 

•HR 4780 IH

1 Treasury’’ and ‘‘Secretary’’ each mean the Secretary 

2 of the Treasury or his designee. 

Æ 


dlhill on DSK3GLQ082PROD with BILLS