‘‘SEC. 7529. TAXPAYER RECEIPT. 
‘‘(a) IN GENERAL.—Not later than the end of the 
first fiscal quarter of the first fiscal year which begins 
after the 1-year period beginning on the date of the enact-
ment of this section, and annually thereafter, the Sec-
retary 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 by the filer 
(even if $0), the filer’s filing status, earned income, 
and taxable income, the filer’s tax bracket expressed 
as a percentage, the average amount of tax paid by 
taxpayers in the filer’s tax bracket, and a summary 
of current tax brackets, 
‘‘(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 total Federal outlays for the 
fiscal year ending in the preceding taxable 
year, the dollar amount of each such cat-
egory, and each such category’s percentage 
of the total Federal outlays, 
‘‘(ii) 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, 
‘‘(iii) the proportional amount (ex-
pressed in dollars) of the taxpayer’s income 
tax liability spent on that category, and 
‘‘(iv) the percentage change the re-
sults under clauses (ii) and (iii) are from 
the preceding year (expressed in positives 
and negatives), 
‘‘(3) contain a table listing— 
‘‘(A) the 10 most costly tax expenditures 
(determined for the fiscal year ending in the 
preceding taxable year), 
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‘‘(B) the cost (expressed in dollars) of each 
such tax expenditure, and 
‘‘(C) a clear and brief description of each 
such tax expenditure that best enables the re-
cipient to understand the tax expenditure’s pur-
pose and function, 
‘‘(4) include any additional information or sum-
maries that will help the recipient best understand 
how their individual taxes are spent, providing con-
text for the current government tax structure, and 
the budgetary situation of the United Sates, 
‘‘(5) contain the annual budget review described 
in subsection (e), and 
‘‘(6) be not more than 4 pages in length. 
‘‘(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. 
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‘‘(G) Energy. 
‘‘(H) General Government. 
‘‘(I) General Science, Space, and Tech-
nology. 
‘‘(J) Health. 
‘‘(K) Income Security. 
‘‘(L) International Affairs. 
‘‘(M) Medicare. 
‘‘(N) National Defense. 
‘‘(O) Natural Resources and Environment. 
‘‘(P) Net Interest. 
‘‘(Q) Social Security. 
‘‘(R) Transportation. 
‘‘(S) Undistributed Offsetting Receipts. 
‘‘(T) Veterans Benefits and Services. 
‘‘(2) 
RULES
RELATING
TO
APPROPRIATE 
SPENDING
CATEGORIES.—For purposes of para-
graph (1)— 
‘‘(A) the spending categories for the table 
described in subsection (b)(2) shall be listed in 
order of cost, with the greatest expense stated 
first, and 
‘‘(B) each spending category shall have a 
one sentence, general description of the pro-
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grams, projects, and activities comprising that 
spending category. 
‘‘(d) TAX EXPENDITURES.—For purposes of this sec-
tion, the term ‘tax expenditure’ shall have the meaning 
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 use the budget projections prepared by the Con-
gressional Budget Office and shall include— 
‘‘(1) an estimate of total Federal receipts, out-
lays, deficit, and debt for the current fiscal year, 
‘‘(2) actual Federal receipts, outlays, deficit, 
and debt for the preceding 5 fiscal years, 
‘‘(3) projections of Federal receipts, outlays, 
deficit, and debt for the succeeding 10 fiscal years, 
‘‘(4) level of Federal debt in total amount and 
as a percentage of gross domestic product for the 
fiscal year, the 10 preceding fiscal years, and the 10 
succeeding fiscal years, and 
‘‘(5) additional information to help the recipient 
understand the Federal budget and government 
spending, including government spending on manda-
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tory, defense discretionary, nondefense discretionary, 
and interest categories. 
‘‘(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)).’’. 
(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 the date of the enactment of this Act. 
Æ 
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