Taxpayer Transparency Act of 2013

To require a Federal agency to include language in certain educational and advertising materials indicating that such materials are produced and disseminated at taxpayer expense. 1. Short title This Act may be cited as the Taxpayer Transparency Act of 2013 2. Requirements for Printed Materials and Advertisements by Federal Agencies (a) Identification of funding sources Each communication funded by a Federal agency for advertising or educational purposes shall clearly state— (1) in the case of a printed communication, including mass mailings, signs, and billboards, that the communication is printed and published at taxpayer expense; and (2) in the case of a communication transmitted through radio, television, the Internet, or any means other than the means referred to in paragraph (1), that the communication is produced and disseminated at taxpayer expense. (b) Additional requirements (1) Printed communication Any printed communication described under subsection (a)(1) shall— (A) be of sufficient type size to be clearly readable by the recipient of the communication; (B) be contained in a printed box set apart from the other contents of the communication; and (C) be printed with a reasonable degree of color contrast between the background and the printed statement. (2) Radio, television, and Internet communication (A) Audio communication Any audio communication described under subsection (a)(2) shall include an audio statement in a clearly spoken manner indicating that the communication is produced and disseminated at taxpayer expense. (B) Video communication Any video communication described under subsection (a)(2) shall include a statement indicating that the communication is produced and disseminated at taxpayer expense. Such statement— (i) shall be conveyed in a clearly spoken manner; (ii) shall be conveyed by a voice-over or screen view of the person making the statement; and (iii) shall also appear in writing at the end of the communication in a clearly readable manner with a reasonable degree of color contrast between the background and the printed statement, for a period of not less than 4 seconds. (C) E-mail communication Any e-mail communication described under subsection (a)(2) shall— (i) be of sufficient type size to be clearly readable by the recipient of the communication; (ii) be set apart from the other contents of the communication; and (iii) be displayed with a reasonable degree of color contrast between the background and the printed statement. (c) Exceptions Subsections (a) and (b) do not apply to— (1) information in or relating to a solicitation for— (A) offers for a Federal contract; or (B) applications or submissions of a bid or proposal for a Federal grant or other means of funding under a Federal program; and (2) advertisements for employment opportunities, not including advertising materials developed for use for recruitment and retention of personnel for the Armed Forces. (d) Definitions In this Act: (1) Federal agency The term Federal agency Executive agency section 133 (2) Mass mailing The term mass mailing (A) means any mailing or distribution of 499 or more newsletters, pamphlets, or other printed matter with substantially identical content, whether such matter is deposited singly or in bulk, or at the same time or different times; and (B) does not include any mailing— (i) in direct response to a communication from a person to whom the matter is mailed; or (ii) of a news release to the communications media. (e) Source of Funds The funds used by a Federal agency to carry out this Act shall be derived from amounts made available to the agency for advertising or other communications regarding the programs and activities of the agency.

Summary: Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.