I 
114TH CONGRESS 
1ST SESSION H. R. 3855 
To amend the Internal Revenue Code of 1986 to require the Secretary 
of the Treasury to provide each individual taxpayer a receipt for an 
income tax payment which itemizes the portion of the payment which 
is allocable to various Government spending categories. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 28, 2015 
Mr. QUIGLEY (for himself, Mr. FORBES, Mr. COOPER, and Mr. RENACCI) in-
troduced 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 
the Secretary of the Treasury to provide each individual 
taxpayer a receipt for an income tax payment which 
itemizes the portion of the payment which is allocable 
to various Government spending categories. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayer Receipt 
Act’’. 
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SEC. 2. ITEMIZED FEDERAL TAX RECEIPT. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 7529. FEDERAL TAX RECEIPT. 
‘‘(a) IN GENERAL.—The Secretary shall send to 
every taxpayer who files an individual income tax return 
for any taxable year an itemized Federal tax receipt show-
ing a proportionate allocation (in money terms) of the tax-
payer’s total tax payment for such taxable year among 
major expenditure categories for the fiscal year ending in 
such taxable year. The Federal tax receipt shall also in-
clude 2 separate line items showing the amount of Federal 
debt per legal United States resident at the end of such 
fiscal year, and the amount of additional borrowing per 
legal United States resident by the Federal Government 
in such fiscal year. 
‘‘(b) TOTAL TAX PAYMENTS.—For purposes of sub-
section (a), the total tax payment of a taxpayer for any 
taxable year is equal to the sum of— 
‘‘(1) the tax imposed by subtitle A for such tax-
able year (as shown on such taxpayer’s return), plus 
‘‘(2) the tax imposed by section 3101 on wages 
received by such taxpayer during such taxable year. 
‘‘(c) DETERMINATION OF PROPORTIONATE ALLOCA-
TION OF TAX PAYMENT AMONG MAJOR EXPENDITURE 
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CATEGORIES.—For purposes of determining a propor-
tionate allocation described in subsection (a), not later 
than 60 days after the end of any fiscal year, the Director 
of the Congressional Budget Office shall provide to the 
Secretary the percentage of Federal outlays for such fiscal 
year for the following categories and subcategories of Fed-
eral spending: 
‘‘(1) Social Security. 
‘‘(2) National defense: 
‘‘(A) Overseas combat operations. 
‘‘(3) Medicare. 
‘‘(4) Low-income assistance programs: 
‘‘(A) Housing assistance. 
‘‘(B) Food stamps and other food pro-
grams. 
‘‘(5) Other Federal health programs: 
‘‘(A) Medicaid, Children’s Health Insur-
ance Program, and other public health pro-
grams. 
‘‘(B) National Institutes of Health and 
other health research and training programs. 
‘‘(C) Food and Drug Administration, Con-
sumer Product Safety Commission, and other 
regulatory health and safety activities. 
‘‘(6) Unemployment benefits. 
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‘‘(7) Net interest on the Federal debt. 
‘‘(8) Veterans benefits and services. 
‘‘(9) Education: 
‘‘(A) K–12 and vocational education. 
‘‘(B) Higher education. 
‘‘(C) Job training and assistance. 
‘‘(10) Federal employee retirement and dis-
ability benefits. 
‘‘(11) Highway, mass transit, and railroad 
funding. 
‘‘(12) Mortgage finance (Federal National 
Mortgage Association, Federal Home Loan Mort-
gage Corporation, Federal Housing Administration, 
and other housing finance programs). 
‘‘(13) Justice and law enforcement funding, in-
cluding Federal Bureau of Investigation, Federal 
courts, and Federal prisons. 
‘‘(14) Natural resources, land, and water man-
agement and conservation funding, including Na-
tional Parks. 
‘‘(15) Foreign aid. 
‘‘(16) Science and technology research and ad-
vancement: 
‘‘(A) National Aeronautics and Space Ad-
ministration. 
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‘‘(17) Air transportation, including Federal 
Aviation Administration. 
‘‘(18) Farm subsidies. 
‘‘(19) Energy funding, including renewable en-
ergy and efficiency programs, Strategic Petroleum 
Reserve, and Federal Energy Regulatory Commis-
sion. 
‘‘(20) Disaster relief and insurance, including 
Federal Emergency Management Administration. 
‘‘(21) Diplomacy and embassies. 
‘‘(22) Environmental Protection Agency and 
pollution control programs. 
‘‘(23) Internal Revenue Service and United 
States Treasury operations. 
‘‘(24) Coast Guard and maritime programs. 
‘‘(25) Community Development Block Grants. 
‘‘(26) Congress and legislative branch activities. 
‘‘(27) United States Postal Service. 
‘‘(28) Executive Office of the President. 
‘‘(29) Other Federal spending. 
‘‘(d) ADDITIONAL
MAJOR
EXPENDITURE
CAT-
EGORIES.—With respect to each fiscal year, the Director 
of the Congressional Budget Office shall include additional 
categories and subcategories of Federal spending for pur-
poses of subsection (c), but only if, and only for so long 
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as, each such additional category or subcategory exceeds 
3 percent of total Federal outlays for the fiscal year. 
‘‘(e) TIMING OF FEDERAL TAX RECEIPT.—A Federal 
tax receipt shall be made available to each taxpayer as 
soon as practicable upon the processing of that taxpayer’s 
income tax return by the Internal Revenue Service. 
‘‘(f) USE OF TECHNOLOGIES.—The Internal Revenue 
Service is encouraged to utilize modern technologies such 
as electronic mail and the Internet to minimize the cost 
of sending Federal tax receipts to taxpayers. The Internal 
Revenue Service shall establish an interactive program on 
its Internet Web site to allow taxpayers to generate Fed-
eral tax receipts on their own. 
‘‘(g) COST.—No charge shall be imposed to cover any 
cost associated with the production or distribution of the 
Federal tax receipt. 
‘‘(h) REGULATIONS.—The Secretary may prescribe 
such regulations as may be necessary to carry out this 
section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new item: 
‘‘Sec. 7529. Federal tax receipt.’’. 
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