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. 
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 
of 2010’’. 
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SEC. 2. PROVISION OF TAXPAYER RECEIPT. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 (relating to miscellaneous provisions) 
is amended by adding at the end the following new section: 
‘‘SEC. 7529. TAXPAYER RECEIPT. 
‘‘(a) IN GENERAL.—Not later than October 15, 
2012, and annually thereafter, the Secretary shall provide 
via United States mail a Tax Receipt to each taxpayer 
(other than a trust, estate, partnership, or corporation) 
who made a return with respect to income taxes under 
chapter 1 for the preceding taxable year and for whom 
a current mailing address can be determined through such 
methods as the Secretary determines to be appropriate. 
‘‘(b) TAX RECEIPT.—For purposes of this section, 
each Tax Receipt shall— 
‘‘(1) state the amount of taxes paid (even if $0) 
and refund made to the taxpayer and state (by each 
filing status specified in subsections (a) through (d) 
of section 1) the average amount of tax paid by tax-
payers in each tax bracket, and 
‘‘(2) contain a table listing— 
‘‘(A) each of the spending categories de-
scribed in subsection (c), 
‘‘(B) with respect to each spending cat-
egory described in subsection (c)— 
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‘‘(i) the ratio (expressed as a percent-
age) which bears the same percentage of 
the taxpayer’s income tax liability for the 
preceding taxable year to such category as 
the ratio that such category bears to the 
total of the spending categories described 
in subsection (c) for the fiscal year ending 
in the preceding taxable year, and 
‘‘(ii) the proportional amount (ex-
pressed in dollars) of the taxpayer’s income 
tax liability spent on that category, and 
‘‘(C) the percentage change the results 
under clauses (i) and (ii) of subparagraph (B) 
are from the preceding year (expressed in 
positives and negatives), 
‘‘(3) contain a table listing— 
‘‘(A) each of the spending categories de-
scribed in subsection (c), 
‘‘(B) the percentage each such category is 
of the total Federal outlays for the fiscal year 
ending in the preceding taxable year and the 
dollar amount of each such category, and 
‘‘(C) the percentage change the results 
under subparagraph (B) are from the preceding 
year (expressed in positives and negatives), 
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‘‘(4) contain a table of the 10 most costly tax 
expenditures, and the cost of such expenditures, with 
respect to individuals (not corporations) for the fis-
cal year ending in the preceding taxable year, 
‘‘(5) contain the annual budget review described 
in subsection (e), 
‘‘(6) contain the graphs described in para-
graphs (1) and (2) of section 7523(a) for the fiscal 
year ending in the preceding taxable year, 
‘‘(7) be not more than 4 pages in length, and 
‘‘(8) contain the Internet address of the website 
of the Department of the Treasury described in sub-
section subsection (f). 
‘‘(c) SPENDING CATEGORY.— 
‘‘(1) IN
GENERAL.—A spending category re-
ferred to in this subsection is one of the following: 
‘‘(A) Administration of Justice. 
‘‘(B) Agriculture. 
‘‘(C) Allowances. 
‘‘(D) Commerce and Housing Credit. 
‘‘(E) Community and Regional Develop-
ment. 
‘‘(F) Education, Training, Employment, 
and Social Services. 
‘‘(G) Energy. 
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‘‘(H) General Science, Space, and Tech-
nology. 
‘‘(I) General Government. 
‘‘(J) Health. 
‘‘(K) Income Security. 
‘‘(L) International Affairs. 
‘‘(M) International Development and Hu-
manitarian Assistance. 
‘‘(N) Medicare. 
‘‘(O) Medicaid. 
‘‘(P) National Defense. 
‘‘(Q) Natural Resources and Environment. 
‘‘(R) Net Interest on the National Debt. 
‘‘(S) Ongoing military operation authorized 
under a formal declaration of war by Congress 
or resolution passed by the United Nations Se-
curity Council, including Operation New Dawn, 
Operation Iraqi Freedom, and Operation En-
during Freedom, with each such military oper-
ation listed as a separate spending category. 
‘‘(T) Salaries and Benefits for Members of 
Congress. 
‘‘(U) Social Security. 
‘‘(V) Transportation. 
‘‘(W) Undistributed Offsetting Receipts. 
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‘‘(X) Veterans Benefits and Services. 
‘‘(2) 
RULES
RELATING
TO
APPROPRIATE 
SPENDING CATEGORIES.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1)— 
‘‘(i) the spending categories shall be 
set forth in order of cost, with the greatest 
expense stated first, and 
‘‘(ii) each spending category shall 
have a one sentence, general description of 
the programs, projects, and activities com-
prising that spending category. 
‘‘(B) PROGRAMS, PROJECTS, AND ACTIVI-
TIES.—The Secretary shall assign each Federal 
program, project, or activity to one of the cat-
egories described in paragraph (1). Once as-
signed, the program, project, or activity cannot 
be moved to a different spending category in 
subsequent years. If a program, project, or ac-
tivity changes in material substance, the Sec-
retary may, in consultation with Congress, 
move the program, project, or activity to the 
appropriate spending category. 
‘‘(d) TAX EXPENDITURES.—For purposes of this sec-
tion, the term ‘tax expenditure’ shall have the meaning 
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given such term by section 3(3) of the Congressional 
Budget and Impoundment Control Act of 1974 (2 U.S.C. 
621). 
‘‘(e) ANNUAL BUDGET REVIEW.—The annual budget 
review described in this subsection with respect to a fiscal 
year shall be prepared by the Secretary in consultation 
with the Congressional Budget Office and shall— 
‘‘(1) use the budget projections prepared by the 
Congressional Budget Office, and 
‘‘(2) include— 
‘‘(A) an estimate of total Federal receipts 
and outlays for the current fiscal year, 
‘‘(B) actual Federal receipts and outlays 
for the preceding 5 fiscal years, and 
‘‘(C) projections of Federal receipts and 
outlays for the succeeding 10 fiscal years. 
‘‘(f) RULE RELATING TO NONRESIDENT ALIENS.— 
Subsection (a) shall not apply to an individual who is a 
nonresident alien (within the meaning of section 
7701(b)(1)(B)). 
‘‘(g) WEBSITE.— 
‘‘(1) IN GENERAL.—The website referred to in 
this subsection is a website on which a taxpayer can 
input his Federal income tax liability and see more 
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detailed information concerning each of the cat-
egories contained in his Tax Receipt. 
‘‘(2) PERIOD
FOR
MAINTAINING
TAX
RE-
CEIPTS.—The website shall maintain a copy of the 
receipt for each taxpayer for the previous 5 years. 
‘‘(3) PROTECTION
OF
TAXPAYER
INFORMA-
TION.—In making information available on a website 
pursuant to this section, the Secretary shall ensure 
proper access to online taxpayer records and shall 
protect the security and privacy of taxpayer informa-
tion online.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7529. Taxpayer receipt.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns for taxable years begin-
ning after December 31, 2010. 
Æ 
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