[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5588 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5588

 To assess the State by State impact of Federal taxation and spending.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 18, 2014

  Mr. Foster introduced the following bill; which was referred to the 
              Committee on Oversight and Government Reform

_______________________________________________________________________

                                 A BILL


 
 To assess the State by State impact of Federal taxation and spending.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Payer State Transparency Act of 
2014''.

SEC. 2. CALCULATION OF FEDERAL TAX BURDENS AND OUTLAYS.

    (a) State by State Calculation of Federal Tax Burdens.--
            (1) In general.--The Secretary of Commerce, acting through 
        the Director of the Bureau of Economic Analysis, shall 
        calculate the Federal tax burden of each State for each fiscal 
        year.
            (2) Calculation of federal tax burden.--For purposes of 
        calculating the Federal tax burden of each State under 
        paragraph (1), the Secretary shall--
                    (A) account for variations in monthly Federal tax 
                receipts from each State; and
                    (B) treat Federal taxes paid by an individual as a 
                burden on the State in which such individual resides 
                and treat Federal taxes paid by a legal business entity 
                as a burden on the State in which the primary economic 
                activity of such entity is performed.
    (b) State by State Calculation of Federal Outlays.--
            (1) In general.--The Director of the Office of Management 
        and Budget, in coordination with the Council of Economic 
        Advisers and the Secretary of the Treasury, shall calculate the 
        total amount of Federal outlays received by each State in each 
        fiscal year.
            (2) Treatment of contract awards.--For purposes of 
        calculating the amount of Federal outlays received by a State 
        under paragraph (1), a Federal contract award shall be treated 
        as a Federal outlay received by the State in which the primary 
        performance under the award takes place.
    (c) State Defined.--In this section the term ``State'' means each 
of the several States.

SEC. 3. JOINT REPORT.

    Not later than the date that is 90 days after the first day of each 
fiscal year beginning after the date of the enactment of this Act the 
Secretary of Commerce and the Director of the Office of Management and 
Budget shall--
            (1) jointly submit to Congress a report containing the 
        results of the calculations described in section 2 with respect 
        to the previous fiscal year; and
            (2) publish the report on a publicly accessible website of 
        the Bureau of Economic Analysis.
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