[Congressional Record Volume 154, Number 58 (Monday, April 14, 2008)]
[Senate]
[Pages S2977-S2979]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CORNYN:
  S. 2852. A bill to provide increased accessibility to information on 
Federal spending, and for other purposes; to the Committee on Homeland 
Security and Governmental Affairs.
  Mr. CORNYN. Mr. President, throughout my career, I have been working 
on the front lines of the battle for greater transparency and openness 
in our Government because I fundamentally believe the more the American 
people and my constituents in Texas understand about the Government and 
how it operates, the better accountability can take place, and people 
will once again feel they are in charge, which is absolutely the case. 
Knowledge is power, and transparency permits the accountability 
necessary for our system to work.
  Just a few months ago, Senator Patrick Leahy, the chairman of the 
Senate Judiciary Committee, and I were successful in getting a bill 
signed which modernized and greatly improved our Freedom of Information 
laws for the first time in many years. Now it is my intent to try to 
accomplish that same thing with the Federal spending, and that is why 
today I am introducing the Federal Spending and Taxpayer Accessibility 
Act of 2008.
  The first thing this bill would do would be to create an online 
earmark tracking system that taxpayers can use free of charge to search 
for specific earmarks by recipient, by appropriations bill, by State, 
and by Member, and to do so in a real-time frame of reference during 
the appropriations process.
  Of course, earmarks are especially designated appropriations for 
particular projects in particular locations. There is a lot of 
controversy about earmarks, but I think greater transparency would 
limit the number of earmarks introduced because were they to be 
completely transparent, it would discourage the use of earmarks and 
make certain only meritorious ones are accepted by the Congress as part 
of the appropriations process.
  Secondly, my legislation would direct the Internal Revenue Service to 
provide each taxpayer with a concise, easy-to-read personal record of 
the amount of taxes they have already paid and an estimate of the 
amount of taxes they will pay in the timeframe before they retire.
  As you know, the Social Security Administration currently already 
mails out a similar statement, called a Social Security account 
statement, which gives taxpayers a record of the earnings on which they 
have paid Social Security taxes and a summary of their estimated future 
benefits. So this taxpayer account statement would be sort of the 
mirror image of the Social Security statement, and it would let people 
know how much taxes they have paid and what their tax obligation would 
likely be into the future.

[[Page S2978]]

  I think this tax statement could play an important role when 
taxpayers are planning their future finances and provide them with a 
better idea of how much in taxes they will pay in the future.
  It will also have the added benefit of making them much more aware of 
what Washington is doing when it comes to their hard-earned money and 
the money they send to Washington to pay the bills.
  Finally, this legislation builds upon the Federal Funding 
Accountability and Transparency Act of 2006 that created a one-stop, 
searchable Web site for all Federal contracts and grants. My 
legislation would expand on this Web site by including all expenditures 
of all Federal agencies, such as salaries, rent, supplies, and 
transportation.
  As this chart shows, taxpayers will have to work 74 days during the 
year just to pay their Federal taxes without getting one red cent for 
themselves. Additionally, local taxes and State taxes account for an 
additional 39 days of work, and that is before they begin to work to 
pay their own bills, their other bills. For housing, it is roughly 60 
days out of the year; health insurance, 50 days out of the year; food, 
35; and transportation, 29 days out of the year. So these living 
essentials are being squeezed by the Federal tax burden, and I think it 
is important for people to understand that. Frankly, once they do, I 
think their voices are then much more likely to be heard when loose 
talk in Washington occurs about raising taxes.
  I was interested to hear our colleague from Oregon, Senator Wyden, 
talk about the alternative minimum tax. That is a perfect case study of 
why, when people talk about taxing the rich, really what they are 
talking about is taxing people who earn a living. That was a classic 
case where the alternative minimum tax was passed to target 155 
taxpayers who did not otherwise pay Federal income tax because of their 
deductions, due to State and local taxes. Well, no surprise those 155 
targeted taxpayers grew last year to 6 million taxpayers, and this year 
it would have grown to 23 million middle-class taxpayers because it had 
not been indexed. Once again, taxing the rich turns into taxing the 
middle class.
  Well, I think greater transparency in the process would allow the 
middle class to tell Washington: Wait a minute, you need to cut out 
some of the waste and inefficiency of Government before you come back 
to me and ask me for more of what I earn, which I need to spend on 
housing, health insurance, food, transportation, or whatever else I see 
fit.
  I think it is about time for taxpayers to see where their money is 
going, and it is in this spirit I am introducing this Federal Spending 
and Taxpayer Accessibility Act of 2008. I think it answers the 
fundamental question: Should the people who foot the bill for the 
Federal Government know what it is they are getting?
  Never would you ask a person to make an investment without giving 
them the ability to monitor that investment. But when it comes to 
taxes, that is precisely what we are asking. It is time for us to open 
up the process of Federal spending to the public and let the American 
people see where their money is going. That way they can hold their 
elected officials accountable and play a closer role in the 
determination of where we spend their hard-earned money.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the text of the bill was ordered to be 
placed in the Record, as follows:

                                S. 2852

       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 ``Federal Spending and 
     Taxpayer Accessibility Act of 2008''.

     SEC. 2. FINDINGS AND PURPOSES.

       (a) Findings.--Congress makes the following findings:
       (1) Taxpayers deserve to know how their tax money is spent 
     by the Federal Government.
       (2) The Office of Management and Budget has developed a 
     single, searchable Internet website of Government grants and 
     contracts, accessible free of charge by the public.
       (3) The Office of Management and Budget, through its 
     Program Assessment Rating Tool (PART) system, identified that 
     almost 25 percent of Federal programs it reviewed either were 
     ineffective or their effectiveness could not be determined.
       (4) Billions of dollars are lost each year through fraud, 
     waste, abuse, and mismanagement among the hundreds of 
     programs in the Federal Government.
       (5) Taxpayers work on average more than 2 months of every 
     year to pay for the operations of the Federal Government.
       (b) Purposes.--The purposes of this Act are--
       (1) to bring more transparency to the spending habits of 
     the Federal Government;
       (2) to help taxpayers understand how the Federal Government 
     spends the money they send to Washington, D.C.;
       (3) to provide for better accountability in the Federal 
     budget and appropriations process;
       (4) to give taxpayers an easy and accessible way to see how 
     their money is being spent; and
       (5) to increase the participation of citizens in their 
     Government.

     SEC. 3. EARMARK TRACKING WEBSITE.

       (a) Internet Website.--
       (1) In general.--Not later than January 1, 2009, the 
     Congressional Research Service shall create a single 
     operational searchable Internet website, accessible free of 
     charge by the public, that allows the user to search 
     information on each Federal earmark, including--
       (A) the name and location of the intended recipient of the 
     earmark,
       (B) the total dollar amount of the earmark,
       (C) the Member of Congress who sponsored or requested the 
     earmark, and
       (D) the status of the bill to which the earmark is 
     attached.
       (2) Scope of data.--The Internet website established under 
     this subsection shall include data for fiscal years after 
     fiscal year 2007.
       (3) Timeliness of information.--The Congressional Research 
     Service shall update the Internet website established under 
     this subsection as soon as any bill or report containing an 
     earmark has been passed or reported by the Senate or the 
     House of Representatives or any committee thereof.
       (b) Definitions.--
       (1) Earmark.--For purposes of this section, the term 
     ``earmark'' means a congressionally directed spending item, a 
     limited tax benefit, or a limited tariff benefit.
       (A) Congressionally directed spending item.--For purposes 
     of this paragraph, the term ``congressionally directed 
     spending item'' means a provision or report language included 
     primarily at the request of a Member of Congress providing, 
     authorizing, or recommending a specific amount of 
     discretionary budget authority, credit authority, or other 
     spending authority for a contract, loan, loan guarantee, 
     grant, loan authority, or other expenditure with or to an 
     entity, or targeted to a specific State, locality or 
     Congressional district, other than through a statutory or 
     administrative formula-driven or competitive award process.
       (B) Limited tax benefit.--For purposes of this paragraph, 
     the term ``limited tax benefit'' means any revenue provision 
     that--
       (i) provides a Federal tax deduction, credit, exclusion, or 
     preference to a particular beneficiary or limited group of 
     beneficiaries under the Internal Revenue Code of 1986; and
       (ii) contains eligibility criteria that are not uniform in 
     application with respect to potential beneficiaries of such 
     provision.
       (C) Limited tariff benefit.--For purposes of this 
     paragraph, the term ``limited tariff benefit'' means a 
     provision modifying the Harmonized Tariff Schedule of the 
     United States in a manner that benefits 10 or fewer entities.
       (2) Recipient.--For purposes of this section, the term 
     ``recipient'' means the entity designated to receive the 
     earmark.
       (3) Searchable internet website.--For purposes of this 
     section, the term ``searchable Internet website'' means an 
     Internet website that allows members of the public--
       (A) to search and aggregate Federal funding for any earmark 
     passed or reported by the Senate or the House of 
     Representatives or any committee thereof, as well as an 
     overall total by any method required by subsection (a)(1);
       (B) to ascertain through a single search the total number 
     and total dollar amount of earmarks provided to a single 
     recipient;
       (C) to ascertain through a single search the total number 
     and total dollar amount of earmarks sponsored or requested by 
     each United States Senator, Member of the House of 
     Representatives, including Delegates and Resident 
     Commissioners, and the President of the United States; and
       (D) to ascertain through a single search the total number 
     and total dollar amount of earmarks and earmark recipients 
     located in each State and territory of the United States.
       (c) Notification of Delay.--The Director of the 
     Congressional Research Service shall, upon making a 
     determination that the Internet website established under 
     subsection (a)(1) will not be operational by January 1, 2009, 
     immediately notify the Committee on Homeland Security and 
     Governmental Affairs of the Senate and the Committee on 
     Government Reform of the House of Representatives of such 
     determination and shall provide the reason for the delay.
       (d) Reports.--
       (1) In general.--Not later than the date that is 1 year 
     after the date on which the

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     Internet website established under subsection (a)(1) becomes 
     operational, the Director of the Congressional Research 
     Service shall submit to the Committee on Homeland Security 
     and Governmental Affairs of the Senate and the Committee on 
     Government Reform of the House of Representatives a report on 
     the implementation of such website, including data regarding 
     the usage of and public feedback on the utility of the 
     website and any recommendations for improving the 
     presentation of the data.
       (2) Publication.--The Congressional Research Service shall 
     make each report submitted under paragraph (1) publicly 
     available on the Internet website established under 
     subsection (a).
       (e) Classified Information.--Nothing in this section shall 
     require the disclosure of classified information.
       (f) Government Accountability Office Report.--Not later 
     than June 1, 2009, the Comptroller General of the United 
     States shall submit to Congress a report on compliance with 
     the requirements of this section.

     SEC. 4. PROVIDING INFORMATION TO TAXPAYERS.

       (a) Provision of Statement Upon Request.--Beginning not 
     later than October 1, 2009, the Secretary of the Treasury 
     shall provide upon the request of an eligible individual a 
     taxpayer account statement for such individual.
       (b) Taxpayer Account Statement.--The taxpayer account 
     statement required under subsection (a) shall include--
       (1) the aggregate amount of individual Federal income tax 
     paid by the eligible individual under chapter 1 of subtitle A 
     of the Internal Revenue Code of 1986 in all previous taxable 
     years, and
       (2) an estimate of the aggregate amount of such income tax 
     that such individual will have paid as of the projected date 
     of the normal retirement of such individual.
       (c) Eligible Individual.--For purposes of this section, the 
     term ``eligible individual'' means an individual who--
       (1) has a valid social security number issued by the Social 
     Security Administration.
       (2) is age 25 or over,
       (3) has filed a return of tax in any previous taxable year, 
     and
       (4) has had net income tax liability which is greater than 
     zero in any previous taxable year.
       (d) Notice.--The Secretary of the Treasury shall, to the 
     maximum extent practicable, take such steps as are necessary 
     to assure that eligible individuals are informed of the 
     availability of the statement required under subsection (a).
       (e) Mandatory Provision of Initial Statements.--By not 
     later than September 30, 2014, the Secretary of the Treasury 
     shall provide a taxpayer account statement to each eligible 
     individual for whom a current mailing address can be 
     determined. The Secretary shall provide with each such 
     statement notice that an updated version of such statement is 
     available annually upon request.

     SEC. 5. ADDITIONAL DISCLOSURE OF FEDERAL GOVERNMENT 
                   EXPENDITURES.

       (a) Additional Disclosure.--
       (1) In general.--Not later than January 1, 2010, the 
     Director of the Office of Management and Budget shall include 
     the financial outlays of all Federal agencies on the Internet 
     website established by the Federal Funding Accountability and 
     Transparency Act of 2006.
       (2) Internet website.--The information added to the 
     Internet website under paragraph (1) shall--
       (A) allow the user at least 2 different methods of 
     searching and aggregating the financial outlays of all 
     Federal agencies, including--
       (i) searching by agency obligation and object class; and
       (ii) searching by budget function and subfunction; and
       (B) allow the user to download any data received as the 
     product of a search.
       (b) Agency Responsibilities.--All Federal agencies shall 
     comply with instructions and guidance issued by the Director 
     of the Office of Management and Budget and shall provide 
     appropriate assistance to the Director upon request in the 
     addition to the Internet website of the information required 
     under subsection (a).
       (c) Scope of Data.--The information added to the Internet 
     website under subsection (a) shall include data for fiscal 
     years after fiscal year 2008.
       (d) Financial Outlay.--For purposes of this section, the 
     term ``financial outlay'' means any payment to liquidate an 
     obligation (other than the repayment of debt principal) that 
     is greater than $25,000.
       (e) Notification of Delay.--The Director of the Office of 
     Management and Budget shall, upon making a determination that 
     the information required to be added to the Internet website 
     under subsection (a) will not be complete by January 1, 2010, 
     immediately notify the Committee on Homeland Security and 
     Governmental Affairs of the Senate and the Committee on 
     Government Reform of the House of Representatives of such 
     determination and shall provide the reason for the delay.
       (f) Report.--
       (1) In general.--Not later than the date that is 6 months 
     after the date on which the information required under 
     subsection (a) has been added to the Internet website 
     described in such subsection, the Director of the Office of 
     Management and Budget shall submit to the Committee on 
     Homeland Security and Governmental Affairs of the Senate and 
     the Committee on Government Reform of the House of 
     Representatives a report on the addition of the information 
     added under subsection (a), including data regarding the 
     usage of and public feedback on the utility of the Internet 
     website and any recommendations for improving data quality 
     and collection.
       (2) Publication.--The Director of the Office of Management 
     and Budget shall make the report submitted under paragraph 
     (1) publicly available on the Internet website established by 
     the Federal Funding Accountability and Transparency Act of 
     2006.
       (g) Classified Information.--Nothing in this section shall 
     require the disclosure of classified information.
       (h) Government Accountability Office Report.--Not later 
     than January 1, 2011, the Comptroller General of the United 
     States shall submit to Congress a report on compliance with 
     the requirements of this section.

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