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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Taxpayer Right-To-Know Act of
1997''.

SEC. 2. FINDINGS AND PURPOSES.

(a) Findings.--The Congress finds the following:
(1) Individual incomes taxes amount to one of the greatest
annual expenses for many Americans.
(2) There is a great deal of uncertainty on the part of
taxpayers concerning where and how their income tax dollars are
spent.
(3) Taxpayers do not receive any acknowledgment of payment
from the Internal Revenue Service nor any explanation itemizing
how their tax payments are spent.
(4) There presently exists no straightforward way for a
taxpayer to determine exactly how much he or she paid for
specific governmental activities.
(5) The failure to provide taxpayers with an itemized
listing showing how their tax dollars are spent contributes to
a lack of knowledge about the Government and subsequently to a
less informed electorate.
(6) The Internal Revenue Service must update its technology
and treat taxpayer information as a strategic asset to improve
customer service.
(7) Taxpayer education by the Internal Revenue Service
aimed at showing taxpayers how their tax dollars are spent
leads to increased compliance.
(b) Purposes.--The purposes of this Act are as follows:
(1) To educate individual income tax filers about how much
they contribute annually, in actual dollars and cents, to
various governmental programs, projects, and activities.
(2) To improve the public's understanding of the Federal
Government.
(3) To enhance the public's level of satisfaction with the
Internal Revenue Service.

SEC. 3. ITEMIZED INCOME TAX 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. 7525. TAXPAYER REQUEST FOR INCOME TAX RECEIPT.

''(a) In General.--At the request of any taxpayer who files an
individual income tax return, the Secretary shall send to such taxpayer
an itemized receipt showing a proportionate allocation (in money terms)
of the taxpayer's total tax payments among the major expenditure
categories.
''(b) Total Tax Payments.--For purposes of subsection (a), total
tax payments of an individual for any taxable year are--
''(1) the tax imposed by subtitle A for such taxable year
(as shown on his return), and
''(2) the tax imposed by section 3101 on wages received
during such taxable year.
''(c) Content of Tax Receipt.--
''(1) Major expenditure categories.--For purposes of
subsection (a), the major expenditure categories are:
''(A) National defense.
''(B) International affairs.
''(C) Medicaid.
''(D) Medicare.
''(E) Means-tested entitlements.
''(F) Domestic discretionary.
''(G) Social Security.
''(H) Interest payments.
''(I) All other.
''(2) Other items on receipt.--In addition, the tax receipt
shall include selected examples of more specific expenditure
items, either at the budget function, subfunction, or program,
project, or activity levels, along with any other information
deemed appropriate by the Secretary and the Director of the
Office of Management and Budget to enhance taxpayer
understanding of the Federal budget.
''(d) Manner and Time of Request.--A request for a tax receipt as
described in subsection (c) shall be made with respect to any taxable
year at the time of filing the return imposed by chapter 1 for such
taxable year. A receipt shall be made available to a requesting
taxpayer as soon as practicable upon the processing of that taxpayer's
Federal income tax return by the Internal Revenue Service.
''(e) Use of New Technologies.--The Internal Revenue Service is
encouraged to utilize modern technologies such as electronic mail and
the Internet to minimize the cost of sending receipts to taxpayers. The
Internal Revenue Service shall establish an interactive program on its
Internet website to allow taxpayers to generate income tax receipts on
their own.
''(f) Cost.--No charge shall be imposed to cover any cost
associated with the production or distribution of the tax receipt.
''(g) 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
such Code is amended by adding at the end the following new item:

''Sec. 7525. Taxpayer request for income
tax receipt.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.
Output:
Taxpayer Right-To-Know Act of 1997 - Amends the Internal Revenue Code to require the Secretary of the Treasury, at the request of a taxpayer, to send the taxpayer an itemized receipt showing a proportionate allocation of the taxpayer's payments among the major expenditure categories.