,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cjci  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #b1 #bjac ,mr4 
,mc,dermott 7= himself1 ,mr4 ,moran1 &  
,mr4 ,blum5au]7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to require t !    
,secret>y ( ! ,treasury provide a ,tax  
,receipt to ea* taxpay] :o files a      
,f$]al income tax return4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,taxpay]
 ,receipt ,act ( #bjac4  #b4 ,provision 
( taxpay] receipt  7a7 ,9 g5]al ,*apt]  
#gg ( ! ,int]nal ,rev5ue ,code ( #aihf  
7relat+ to miscellane\s provisions7 is  
am5d$ by add+ at ! end ! foll[+ new     
section3  #gebi4 ,taxpay] receipt  7a7  
,9 g5]al ,n lat] ?an ! end ( ! fir/     
fiscal qu>t] ( ! fir/ fiscal ye> :i*    
beg9s aft] ! #a-ye> p]iod beg9n+ on !   
date ( ! enactm5t ( ?is section1 &      
annually !reaft]1 ! ,secret>y %all      
provide via ,unit$ ,/ates mail a ,tax   
,receipt to ea* taxpay] 7o!r ?an a tru/1

 e/ate1 p>tn]%ip1 or corporation7 :o    
made a return ) respect to income taxes 
"u *apt] #a = ! prec$+ taxable ye> & =  
:om a curr5t mail+ address c be det]m9$ 
?r\gh su* me?ods z ! ,secret>y det]m9es 
to be appropriate4  7b7 ,tax ,receipt ,=
 purposes ( ?is section1 ea* ,tax       
,receipt %all--  7#a7 /ate ! am\nt (    
taxes paid by ! fil] 7ev5 if #j71 !     
fil]'s fil+ /atus1 e>n$ income1 &       
taxable income1 ! fil]'s tax bracket    
express$ z a p]c5tage1 ! av]age am\nt ( 
tax paid by taxpay]s 9 ! fil]'s tax     
bracket1 & a summ>y ( curr5t tax        
brackets1  7#b7 conta9 a table li/+--   
7,a7 ea* ( ! sp5d+ categories describ$ 9
 subsection 7c71  7,b7 ) respect to ea* 
sp5d+ category describ$ 9 subsection    
7c7--  7i7 ! total ,f$]al outlays = !   
fiscal ye> end+ 9 ! prec$+ taxable ye>1 
! doll> am\nt ( ea* su* category1 & ea* 
su* category's p]c5tage ( ! total ,f$]al
 outlays1  7ii7 ! ratio 7express$ z a   
p]c5tage7 :i* be>s ! same p]c5tage ( !  
taxpay]'s income tax liability = !      

prec$+ taxable ye> to su* category z !  
ratio t su* category be>s to ! total ( !
 sp5d+ categories describ$ 9 subsection 
7c7 = ! fiscal ye> end+ 9 ! prec$+      
taxable ye>1  7iii7 ! proportional am\nt
 7express$ 9 doll>s7 ( ! taxpay]'s      
income tax liability sp5t on t category1
 &  7iv7 ! p]c5tage *ange ! results "u  
clauses 7ii7 & 7iii7 are f ! prec$+ ye> 
7express$ 9 positives & negatives71     
7#c7 conta9 a table li/+--  7,a7 ! #aj  
mo/ co/ly tax exp5ditures 7det]m9$ = !  
fiscal ye> end+ 9 ! prec$+ taxable ye>71
  7,b7 ! co/ 7express$ 9 doll>s7 ( ea*  
su* tax exp5diture1 &  7,c7 a cle> &    
brief description ( ea* su* tax         
exp5diture t be/ enables ! recipi5t to  
und]/& ! tax exp5diture's purpose &     
function1  7#d7 include any additional  
in=mation or summ>ies t w help !        
recipi5t be/ und]/& h[ _! individual    
taxes are sp5t1 provid+ context = !     
curr5t gov]nm5t tax /ructure1 & !       
budget>y situation ( ! ,unit$ ,sates1   
7#e7 conta9 ! annual budget review      

describ$ 9 subsection 7e71 &  7#f7 be n 
m ?an #d pages 9 l5g?4  7c7 ,sp5d+      
category  7#a7 ,9 g5]al ,a sp5d+        
category ref]r$ to 9 ?is subsection is  
"o ( ! foll[+3  7,a7 ,adm9i/ration (    
,ju/ice4  7,b7 ,agriculture4  7,c7      
,all[ances4  7,d7 ,comm]ce & ,h\s+      
,cr$it4  7,e7 ,community & ,regional    
,developm5t4  7,f7 ,education1 ,tra9+1  
,employm5t1 & ,social ,s]vices4  7,g7   
,en]gy4  7,h7 ,g5]al ,gov]nm5t4  7,i7   
,g5]al ,sci5ce1 ,space1 & ,te*nology4   
7,j7 ,heal?4  7,k7 ,income ,security4   
7,l7 ,int]national ,affairs4  7,m7      
,m$ic>e4  7,n7 ,national ,def5se4  7,o7 
,natural ,res\rces & ,environm5t4  7,p7 
,net ,int]e/4  7,q7 ,social ,security4  
7,r7 ,transportation4  7,s7 ,undi/ribut$
 ,(fsett+ ,receipts4  7,t7 ,vet]ans     
,b5efits & ,s]vices4  7#b7 ,rules relat+
 to appropriate sp5d+ categories ,=     
purposes ( p>agraph 7#a7--  7,a7 ! sp5d+
 categories = ! table describ$ 9        
subsection 7b77#b7 %all be li/$ 9 ord] (
 co/1 ) ! greate/ exp5se /at$ fir/1 &   

7,b7 ea* sp5d+ category %all h a "o     
s5t5ce1 g5]al description ( ! programs1 
projects1 & activities compris+ t sp5d+ 
category4  7d7 ,tax exp5ditures ,=      
purposes ( ?is section1 ! t]m tax       
exp5diture %all h ! mean+ giv5 su* t]m  
by section #c7c7 ( ! ,congressional     
,budget & ,imp\ndm5t ,control ,act (    
#aigd 7#b ,u4,s4,c4 #fba74  7e7 ,annual 
,budget ,review ,! annual budget review 
describ$ 9 ?is subsection ) respect to a
 fiscal ye> %all use ! budget           
projections prep>$ by ! ,congressional  
,budget ,(fice & %all include--  7#a7 an
 e/imate ( total ,f$]al receipts1       
outlays1 deficit1 & debt = ! curr5t     
fiscal ye>1  7#b7 actual ,f$]al         
receipts1 outlays1 deficit1 & debt = !  
prec$+ #e fiscal ye>s1  7#c7 projections
 ( ,f$]al receipts1 outlays1 deficit1 & 
debt = ! succe$+ #aj fiscal ye>s1  7#d7 
level ( ,f$]al debt 9 total am\nt & z a 
p]c5tage ( gross dome/ic product = !    
fiscal ye>1 ! #aj prec$+ fiscal ye>s1 & 
! #aj succe$+ fiscal ye>s1 &  7#e7      

additional in=mation to help ! recipi5t 
und]/& ! ,f$]al budget & gov]nm5t sp5d+1
 includ+ gov]nm5t sp5d+ on m&atory1     
def5se discretion>y1 nondef5se          
discretion>y1 & int]e/ categories4  7f7 
,rule relat+ to nonresid5t ali5s        
,subsection 7a7 %all n apply to an      
individual :o is a nonresid5t ali5 7)9 !
 mean+ ( section #ggja7;b77#a77;,b774  4
  7b7 ,cl]ical am5dm5t ,! table (       
sections = *apt] #gg ( su* ,code is     
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #gebi4 ,taxpay] receipt4  4
  7c7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to returns =  
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4