,i #aacth ,,congress #ast ,session ,h4 ,r4 #cjci ,,in ,,the ,,house ,,of ,,representatives ,august #b1 #bjac ,mr4 ,mc,dermott 7for himself1 ,mr4 ,moran1 and ,mr4 ,blumenauer7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to require that the ,secretary of the ,treasury provide a ,tax ,receipt to each taxpayer who files a ,federal income tax return4 #a4 ,short title ,this ,act may be cited as the ,taxpayer ,receipt ,act of #bjac4 #b4 ,provision of taxpayer receipt 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf 7relating to miscellaneous provisions7 is amended by adding at the end the following new section3 #gebi4 ,taxpayer receipt 7a7 ,in general ,not later than the end of the first fiscal quarter of the first fiscal year which begins after the #a-year period beginning on the date of the enactment of this section1 and annually thereafter1 the ,secretary shall provide via ,united ,states mail a ,tax ,receipt to each taxpayer 7other than a trust1 estate1 partnership1 or corporation7 who made a return with respect to income taxes under chapter #a for the preceding taxable year and for whom a current mailing address can be determined through such methods as the ,secretary determines to be appropriate4 7b7 ,tax ,receipt ,for purposes of this section1 each ,tax ,receipt shall-- 7#a7 state the amount of taxes paid by the filer 7even if #j71 the filer's filing status1 earned income1 and taxable income1 the filer's tax bracket expressed as a percentage1 the average amount of tax paid by taxpayers in the filer's tax bracket1 and a summary of current tax brackets1 7#b7 contain a table listing-- 7,a7 each of the spending categories described in subsection 7c71 7,b7 with respect to each spending category described in subsection 7c7-- 7i7 the total ,federal outlays for the fiscal year ending in the preceding taxable year1 the dollar amount of each such category1 and each such category's percentage of the total ,federal outlays1 7ii7 the ratio 7expressed as a percentage7 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 7c7 for the fiscal year ending in the preceding taxable year1 7iii7 the proportional amount 7expressed in dollars7 of the taxpayer's income tax liability spent on that category1 and 7iv7 the percentage change the results under clauses 7ii7 and 7iii7 are from the preceding year 7expressed in positives and negatives71 7#c7 contain a table listing-- 7,a7 the #aj most costly tax expenditures 7determined for the fiscal year ending in the preceding taxable year71 7,b7 the cost 7expressed in dollars7 of each such tax expenditure1 and 7,c7 a clear and brief description of each such tax expenditure that best enables the recipient to understand the tax expenditure's purpose and function1 7#d7 include any additional information or summaries that will help the recipient best understand how their individual taxes are spent1 providing context for the current government tax structure1 and the budgetary situation of the ,united ,sates1 7#e7 contain the annual budget review described in subsection 7e71 and 7#f7 be not more than #d pages in length4 7c7 ,spending category 7#a7 ,in general ,a spending category referred to in this subsection is one of the following3 7,a7 ,administration of ,justice4 7,b7 ,agriculture4 7,c7 ,allowances4 7,d7 ,commerce and ,housing ,credit4 7,e7 ,community and ,regional ,development4 7,f7 ,education1 ,training1 ,employment1 and ,social ,services4 7,g7 ,energy4 7,h7 ,general ,government4 7,i7 ,general ,science1 ,space1 and ,technology4 7,j7 ,health4 7,k7 ,income ,security4 7,l7 ,international ,affairs4 7,m7 ,medicare4 7,n7 ,national ,defense4 7,o7 ,natural ,resources and ,environment4 7,p7 ,net ,interest4 7,q7 ,social ,security4 7,r7 ,transportation4 7,s7 ,undistributed ,offsetting ,receipts4 7,t7 ,veterans ,benefits and ,services4 7#b7 ,rules relating to appropriate spending categories ,for purposes of paragraph 7#a7-- 7,a7 the spending categories for the table described in subsection 7b77#b7 shall be listed in order of cost1 with the greatest expense stated first1 and 7,b7 each spending category shall have a one sentence1 general description of the programs1 projects1 and activities comprising that spending category4 7d7 ,tax expenditures ,for purposes of this section1 the term tax expenditure shall have the meaning given such term by section #c7c7 of the ,congressional ,budget and ,impoundment ,control ,act of #aigd 7#b ,u4,s4,c4 #fba74 7e7 ,annual ,budget ,review ,the annual budget review described in this subsection with respect to a fiscal year shall use the budget projections prepared by the ,congressional ,budget ,office and shall include-- 7#a7 an estimate of total ,federal receipts1 outlays1 deficit1 and debt for the current fiscal year1 7#b7 actual ,federal receipts1 outlays1 deficit1 and debt for the preceding #e fiscal years1 7#c7 projections of ,federal receipts1 outlays1 deficit1 and debt for the succeeding #aj fiscal years1 7#d7 level of ,federal debt in total amount and as a percentage of gross domestic product for the fiscal year1 the #aj preceding fiscal years1 and the #aj succeeding fiscal years1 and 7#e7 additional information to help the recipient understand the ,federal budget and government spending1 including government spending on mandatory1 defense discretionary1 nondefense discretionary1 and interest categories4 7f7 ,rule relating to nonresident aliens ,subsection 7a7 shall not apply to an individual who is a nonresident alien 7within the meaning of section #ggja7;b77#a77;,b774 4 7b7 ,clerical amendment ,the table of sections for chapter #gg of such ,code is amended by adding at the end the following new item3 ,sec4 #gebi4 ,taxpayer receipt4 4 7c7 ,effective date ,the amendments made by this section shall apply to returns for taxable years beginning after the date of the enactment of this ,act4