I 

111TH CONGRESS 

2D SESSION H. R. 6458 

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 

NOVEMBER 29, 2010 

Mr. MCDERMOTT (for himself, Mr. WEINER, Mr. HASTINGS of Florida, Ms. 

LINDA T. SA ́NCHEZ of California, Mr. RANGEL, Mr. MORAN of Virginia, 

Mr. CARNAHAN, and Mr. FARR) 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 2010’’. 


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1 SEC. 2. PROVISION OF TAXPAYER RECEIPT. 

2 (a) IN GENERAL.—Chapter 77 of the Internal Rev3 enue Code of 1986 (relating to miscellaneous provisions) 

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

5 ‘‘SEC. 7529. TAXPAYER RECEIPT. 

6 ‘‘(a) IN GENERAL.—Not later than October 15, 

7 2012, and annually thereafter, the Secretary shall provide 

8 via United States mail a Tax Receipt to each taxpayer 

9 (other than a trust, estate, partnership, or corporation) 

10 who made a return with respect to income taxes under 

11 chapter 1 for the preceding taxable year and for whom 

12 a current mailing address can be determined through such 

13 methods as the Secretary determines to be appropriate. 

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

15 each Tax Receipt shall— 

16 ‘‘(1) state the amount of taxes paid (even if $0) 

17 and refund made to the taxpayer and state (by each 

18 filing status specified in subsections (a) through (d) 

19 of section 1) the average amount of tax paid by tax20 payers in each tax bracket, and 

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 ratio (expressed as a percent2 age) which bears the same percentage of 

3 the taxpayer’s income tax liability for the 

4 preceding taxable year to such category as 

5 the ratio that such category bears to the 

6 total of the spending categories described 

7 in subsection (c) for the fiscal year ending 

8 in the preceding taxable year, and 

9 ‘‘(ii) the proportional amount (ex10 pressed in dollars) of the taxpayer’s income 

11 tax liability spent on that category, and 

12 ‘‘(C) the percentage change the results 

13 under clauses (i) and (ii) of subparagraph (B) 

14 are from the preceding year (expressed in 

15 positives and negatives), 

16 ‘‘(3) contain a table listing— 

17 ‘‘(A) each of the spending categories de18 scribed in subsection (c), 

19 ‘‘(B) the percentage each such category is 

20 of the total Federal outlays for the fiscal year 

21 ending in the preceding taxable year and the 

22 dollar amount of each such category, and 

23 ‘‘(C) the percentage change the results 

24 under subparagraph (B) are from the preceding 

25 year (expressed in positives and negatives), 


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1 ‘‘(4) contain a table of the 10 most costly tax 

2 expenditures, and the cost of such expenditures, with 

3 respect to individuals (not corporations) for the fis4 cal year ending in the preceding taxable year, 

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

6 in subsection (e), 

7 ‘‘(6) contain the graphs described in para8 graphs (1) and (2) of section 7523(a) for the fiscal 

9 year ending in the preceding taxable year, 

10 ‘‘(7) be not more than 4 pages in length, and 

11 ‘‘(8) contain the Internet address of the website 

12 of the Department of the Treasury described in sub13 section subsection (f). 

14 ‘‘(c) SPENDING CATEGORY.— 

15 ‘‘(1) IN GENERAL.—A spending category re16 ferred to in this subsection is one of the following: 

17 ‘‘(A) Administration of Justice. 

18 ‘‘(B) Agriculture. 

19 ‘‘(C) Allowances. 

20 ‘‘(D) Commerce and Housing Credit. 

21 ‘‘(E) Community and Regional Develop22 ment. 

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

24 and Social Services. 

25 ‘‘(G) Energy. 


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1 ‘‘(H) General Science, Space, and Tech2 nology. 

3 ‘‘(I) General Government. 

4 ‘‘(J) Health. 

5 ‘‘(K) Income Security. 

6 ‘‘(L) International Affairs. 

7 ‘‘(M) International Development and Hu8 manitarian Assistance. 

9 ‘‘(N) Medicare. 

10 ‘‘(O) Medicaid. 

11 ‘‘(P) National Defense. 

12 ‘‘(Q) Natural Resources and Environment. 

13 ‘‘(R) Net Interest on the National Debt. 

14 ‘‘(S) Ongoing military operation authorized 

15 under a formal declaration of war by Congress 

16 or resolution passed by the United Nations Se17 curity Council, including Operation New Dawn, 

18 Operation Iraqi Freedom, and Operation En19 during Freedom, with each such military oper20 ation listed as a separate spending category. 

21 ‘‘(T) Salaries and Benefits for Members of 

22 Congress. 

23 ‘‘(U) Social Security. 

24 ‘‘(V) Transportation. 

25 ‘‘(W) Undistributed Offsetting Receipts. 


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1 ‘‘(X) Veterans Benefits and Services. 

2 ‘‘(2) RULES RELATING TO APPROPRIATE

3 SPENDING CATEGORIES.— 

4 ‘‘(A) IN GENERAL.—For purposes of para5 graph (1)— 

6 ‘‘(i) the spending categories shall be 

7 set forth in order of cost, with the greatest 

8 expense stated first, and 

9 ‘‘(ii) each spending category shall 

10 have a one sentence, general description of 

11 the programs, projects, and activities com12 prising that spending category. 

13 ‘‘(B) PROGRAMS, PROJECTS, AND ACTIVI14 TIES.—The Secretary shall assign each Federal 

15 program, project, or activity to one of the cat16 egories described in paragraph (1). Once as17 signed, the program, project, or activity cannot 

18 be moved to a different spending category in 

19 subsequent years. If a program, project, or ac20 tivity changes in material substance, the Sec21 retary may, in consultation with Congress, 

22 move the program, project, or activity to the 

23 appropriate spending category. 

24 ‘‘(d) TAX EXPENDITURES.—For purposes of this sec25 tion, the term ‘tax expenditure’ shall have the meaning 


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

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

3 621). 

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

5 review described in this subsection with respect to a fiscal 

6 year shall be prepared by the Secretary in consultation 

7 with the Congressional Budget Office and shall— 

8 ‘‘(1) use the budget projections prepared by the 

9 Congressional Budget Office, and 

10 ‘‘(2) include— 

11 ‘‘(A) an estimate of total Federal receipts 

12 and outlays for the current fiscal year, 

13 ‘‘(B) actual Federal receipts and outlays 

14 for the preceding 5 fiscal years, and 

15 ‘‘(C) projections of Federal receipts and 

16 outlays for the succeeding 10 fiscal years. 

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

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

19 nonresident alien (within the meaning of section 

20 7701(b)(1)(B)). 

21 ‘‘(g) WEBSITE.— 

22 ‘‘(1) IN GENERAL.—The website referred to in 

23 this subsection is a website on which a taxpayer can 

24 input his Federal income tax liability and see more 


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1 detailed information concerning each of the cat2 egories contained in his Tax Receipt. 

3 ‘‘(2) PERIOD FOR MAINTAINING TAX RE4 CEIPTS.—The website shall maintain a copy of the 

5 receipt for each taxpayer for the previous 5 years. 

6 ‘‘(3) PROTECTION OF TAXPAYER INFORMA7 TION.—In making information available on a website 

8 pursuant to this section, the Secretary shall ensure 

9 proper access to online taxpayer records and shall 

10 protect the security and privacy of taxpayer informa11 tion online.’’. 

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

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

14 end the following new item: 

‘‘Sec. 7529. Taxpayer receipt.’’. 

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

16 this section shall apply to returns for taxable years begin17 ning after December 31, 2010. 

Æ 


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