1.This Act may be cited as the
Taxpayer Receipt Act of
2011
.
2.Provision of
taxpayer receipt
(a)Chapter 77 of the
Internal Revenue Code of 1986 (relating to miscellaneous provisions) is amended
by adding at the end the following new section:
7529.
(a)Not later than the
first October 15 occurring after 1 year after the date of the enactment of this
section, 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)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, 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 Web site of the Department of the Treasury described in
subsection
subsection (f).
(c)
(1)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)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 activitiesThe
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)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)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 aliensSubsection
(a) shall not apply to an individual who is a nonresident alien (within the
meaning of section 7701(b)(1)(B)).
(g)
(1)The Web site referred to in this subsection is a Web site
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 ReceiptsThe Web site shall maintain a copy of
the receipt for each taxpayer for the previous 5 years.
(3)Protection of
taxpayer informationIn
making information available on a Web site 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)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)The amendments made by this section shall apply to returns
for taxable years beginning after the date of the enactment of this Act.