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.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Receipt Act of 2010''.

SEC. 2. PROVISION OF TAXPAYER RECEIPT.

    (a) In General.--Chapter 77 of the Internal Revenue 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 taxpayers in each tax bracket, 
        and
            ``(2) contain a table listing--
                    ``(A) each of the spending categories described in 
                subsection (c),
                    ``(B) with respect to each spending category 
                described in subsection (c)--
                            ``(i) the ratio (expressed as a percentage) 
                        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 (expressed 
                        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 described 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),
            ``(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 fiscal year ending in 
        the preceding taxable year,
            ``(5) contain the annual budget review described in 
        subsection (e),
            ``(6) contain the graphs described in paragraphs (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 subsection subsection 
        (f).
    ``(c) Spending Category.--
            ``(1) In general.--A spending category referred 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 Development.
                    ``(F) Education, Training, Employment, and Social 
                Services.
                    ``(G) Energy.
                    ``(H) General Science, Space, and Technology.
                    ``(I) General Government.
                    ``(J) Health.
                    ``(K) Income Security.
                    ``(L) International Affairs.
                    ``(M) International Development and Humanitarian 
                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 Security Council, 
                including Operation New Dawn, Operation Iraqi Freedom, 
                and Operation Enduring Freedom, with each such military 
                operation listed as a separate spending category.
                    ``(T) Salaries and Benefits for Members of 
                Congress.
                    ``(U) Social Security.
                    ``(V) Transportation.
                    ``(W) Undistributed Offsetting Receipts.
                    ``(X) Veterans Benefits and Services.
            ``(2) Rules relating to appropriate spending categories.--
                    ``(A) In general.--For purposes of paragraph (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 comprising 
                        that spending category.
                    ``(B) Programs, projects, and activities.--The 
                Secretary shall assign each Federal program, project, 
                or activity to one of the categories described in 
                paragraph (1). Once assigned, the program, project, or 
                activity cannot be moved to a different spending 
                category in subsequent years. If a program, project, or 
                activity changes in material substance, the Secretary 
                may, in consultation with Congress, move the program, 
                project, or activity to the appropriate spending 
                category.
    ``(d) Tax Expenditures.--For purposes of this section, 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 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 detailed information 
        concerning each of the categories contained in his Tax Receipt.
            ``(2) Period for maintaining tax receipts.--The website 
        shall maintain a copy of the receipt for each taxpayer for the 
        previous 5 years.
            ``(3) Protection of taxpayer information.--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 
        information 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 beginning after December 31, 2010.

Summary: Taxpayer Receipt Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail by October 15 of each year a tax receipt for income taxes reported for the preceding taxable year. Requires such tax receipt to: (1) state the amount of taxes paid by, and any refund made to, the taxpayer; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures; (3) contain an annual budget review prepared by the Secretary in consultation with the Congressional Budget Office (CBO); and (4) contain the Internet address of the website of the Department of Treasury providing more detailed tax and spending information.