I 

113TH CONGRESS 

1ST SESSION H. R. 3039 

To amend the Internal Revenue Code of 1986 to require that the Secretary 

of the Treasury provide a Tax Receipt to each taxpayer who files a 

Federal income tax return. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 2, 2013 

Mr. MCDERMOTT (for himself, Mr. MORAN, and Mr. BLUMENAUER) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

that the Secretary of the Treasury provide a Tax Receipt 

to each taxpayer who files a Federal income tax return. 

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 ‘‘Taxpayer Receipt Act 

5 of 2013’’. 

6 SEC. 2. PROVISION OF TAXPAYER RECEIPT. 

7 (a) IN GENERAL.—Chapter 77 of the Internal Rev8 enue Code of 1986 (relating to miscellaneous provisions) 

9 is amended by adding at the end the following new section: 


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1 ‘‘SEC. 7529. TAXPAYER RECEIPT. 

2 ‘‘(a) IN GENERAL.—Not later than the end of the 

3 first fiscal quarter of the first fiscal year which begins 

4 after the 1-year period beginning on the date of the enact5 ment of this section, and annually thereafter, the Sec6 retary shall provide via United States mail a Tax Receipt 

7 to each taxpayer (other than a trust, estate, partnership, 

8 or corporation) who made a return with respect to income 

9 taxes under chapter 1 for the preceding taxable year and 

10 for whom a current mailing address can be determined 

11 through such methods as the Secretary determines to be 

12 appropriate. 

13 ‘‘(b) TAX RECEIPT.—For purposes of this section, 

14 each Tax Receipt shall— 

15 ‘‘(1) state the amount of taxes paid by the filer 

16 (even if $0), the filer’s filing status, earned income, 

17 and taxable income, the filer’s tax bracket expressed 

18 as a percentage, the average amount of tax paid by 

19 taxpayers in the filer’s tax bracket, and a summary 

20 of current tax brackets, 

21 ‘‘(2) contain a table listing— 

22 ‘‘(A) each of the spending categories de23 scribed in subsection (c), 

24 ‘‘(B) with respect to each spending cat25 egory described in subsection (c)— 


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1 ‘‘(i) the total Federal outlays for the 

2 fiscal year ending in the preceding taxable 

3 year, the dollar amount of each such cat4 egory, and each such category’s percentage 

5 of the total Federal outlays, 

6 ‘‘(ii) the ratio (expressed as a percent7 age) which bears the same percentage of 

8 the taxpayer’s income tax liability for the 

9 preceding taxable year to such category as 

10 the ratio that such category bears to the 

11 total of the spending categories described 

12 in subsection (c) for the fiscal year ending 

13 in the preceding taxable year, 

14 ‘‘(iii) the proportional amount (ex15 pressed in dollars) of the taxpayer’s income 

16 tax liability spent on that category, and 

17 ‘‘(iv) the percentage change the re18 sults under clauses (ii) and (iii) are from 

19 the preceding year (expressed in positives 

20 and negatives), 

21 ‘‘(3) contain a table listing— 

22 ‘‘(A) the 10 most costly tax expenditures 

23 (determined for the fiscal year ending in the 

24 preceding taxable year), 


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1 ‘‘(B) the cost (expressed in dollars) of each 

2 such tax expenditure, and 

3 ‘‘(C) a clear and brief description of each 

4 such tax expenditure that best enables the re5 cipient to understand the tax expenditure’s pur6 pose and function, 

7 ‘‘(4) include any additional information or sum8 maries that will help the recipient best understand 

9 how their individual taxes are spent, providing con10 text for the current government tax structure, and 

11 the budgetary situation of the United Sates, 

12 ‘‘(5) contain the annual budget review described 

13 in subsection (e), and 

14 ‘‘(6) be not more than 4 pages in length. 

15 ‘‘(c) SPENDING CATEGORY.— 

16 ‘‘(1) IN GENERAL.—A spending category re17 ferred to in this subsection is one of the following: 

18 ‘‘(A) Administration of Justice. 

19 ‘‘(B) Agriculture. 

20 ‘‘(C) Allowances. 

21 ‘‘(D) Commerce and Housing Credit. 

22 ‘‘(E) Community and Regional Develop23 ment. 

24 ‘‘(F) Education, Training, Employment, 

25 and Social Services. 


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1 ‘‘(G) Energy. 

2 ‘‘(H) General Government. 

3 ‘‘(I) General Science, Space, and Tech4 nology. 

5 ‘‘(J) Health. 

6 ‘‘(K) Income Security. 

7 ‘‘(L) International Affairs. 

8 ‘‘(M) Medicare. 

9 ‘‘(N) National Defense. 

10 ‘‘(O) Natural Resources and Environment. 

11 ‘‘(P) Net Interest. 

12 ‘‘(Q) Social Security. 

13 ‘‘(R) Transportation. 

14 ‘‘(S) Undistributed Offsetting Receipts. 

15 ‘‘(T) Veterans Benefits and Services. 

16 ‘‘(2) RULES RELATING TO APPROPRIATE

17 SPENDING CATEGORIES.—For purposes of para18 graph (1)— 

19 ‘‘(A) the spending categories for the table 

20 described in subsection (b)(2) shall be listed in 

21 order of cost, with the greatest expense stated 

22 first, and 

23 ‘‘(B) each spending category shall have a 

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1 grams, projects, and activities comprising that 

2 spending category. 

3 ‘‘(d) TAX EXPENDITURES.—For purposes of this sec4 tion, the term ‘tax expenditure’ shall have the meaning 

5 given such term by section 3(3) of the Congressional 

6 Budget and Impoundment Control Act of 1974 (2 U.S.C. 

7 621). 

8 ‘‘(e) ANNUAL BUDGET REVIEW.—The annual budget 

9 review described in this subsection with respect to a fiscal 

10 year shall use the budget projections prepared by the Con11 gressional Budget Office and shall include— 

12 ‘‘(1) an estimate of total Federal receipts, out13 lays, deficit, and debt for the current fiscal year, 

14 ‘‘(2) actual Federal receipts, outlays, deficit, 

15 and debt for the preceding 5 fiscal years, 

16 ‘‘(3) projections of Federal receipts, outlays, 

17 deficit, and debt for the succeeding 10 fiscal years, 

18 ‘‘(4) level of Federal debt in total amount and 

19 as a percentage of gross domestic product for the 

20 fiscal year, the 10 preceding fiscal years, and the 10 

21 succeeding fiscal years, and 

22 ‘‘(5) additional information to help the recipient 

23 understand the Federal budget and government 

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1 tory, defense discretionary, nondefense discretionary, 

2 and interest categories. 

3 ‘‘(f) RULE RELATING TO NONRESIDENT ALIENS.— 

4 Subsection (a) shall not apply to an individual who is a 

5 nonresident alien (within the meaning of section 

6 7701(b)(1)(B)).’’. 

7 (b) CLERICAL AMENDMENT.—The table of sections 

8 for chapter 77 of such Code is amended by adding at the 

9 end the following new item: 

‘‘Sec. 7529. Taxpayer receipt.’’. 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to returns for taxable years begin12 ning after the date of the enactment of this Act. 

Æ 


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