,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #dghj  ,,in ,,the ,,house ,,of  
,,representatives  ,january #aa1        
#bjah,mr4 ,mac,arthur 7for himself1 ,mr4
 ,rodney ,davis of ,illinois1 ,mr4      
,gibbs1 ,mr4 ,johnson of ,ohio1 ,mr4    
,faso1 ,mr4 ,marshall1 ,mr4 ,garrett1   
,mr4 ,rutherford1 ,mr4 ,davidson1 ,mr4  
,mooney of ,west ,virginia1 ,mr4 ,bacon1
 and ,mr4 ,stivers7 introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to direct the ,secretary of the
 ,treasury to make available an online  
tax calculator to estimate the change in
 an individual's income tax liability   
with respect to the amendments made by  
the ,tax ,cuts and ,jobs ,act4  #a4     
,short title2 findings  7a7 ,short title
 ,this ,act may be cited as the         
,transparency for ,taxpayers ,act4  7b7 
,findings ,congress finds as follows3   
7#a7 ,most businesses have professional 
accountants to assess the immediate     
effects of the ,tax ,cuts and ,jobs     

,act4  7#b7 ,individuals have an        
immediate need to understand the impact 
that this legislation may have on them  
but don't have the same resources as    
large businesses to do so4  7#c7 ,it is 
necessary for the ,internal ,revenue    
,service to provide individuals with a  
tool to help aid them in assessing the  
effect tax reform will have on their    
personal finances4  #b4 ,online tax     
calculator to determine change in tax   
liability expected by reason of the ,tax
 ,cuts and ,jobs ,act  7a7 ,in general  
,not later than ,april #a1 #bjah1 the   
,secretary of the ,treasury shall make  
publicly available an online tool that  
allows taxpayers 7other than            
corporations7 to calculate the          
approximate change in the income tax    
liability of the taxpayer by reason of  
,public ,law #aae-ig 7commonly known as 
the ,tax ,cuts and ,jobs ,act7 by       
determining a simplified estimate of the
 taxpayer's income tax liability that   
would be determined for the taxpayer's  

taxable year beginning in #bjag if the  
amendments made by ,public ,law #aae-ig 
7commonly known as the ,tax ,cuts and   
,jobs ,act7 which apply for taxable     
years beginning in #bjah1 applied to    
taxable years beginning in #bjag4  7b7  
,items taken into account in determining
 simplified estimates  7#a7 ,in general 
,for purposes of making simplified      
estimates of income tax liability under 
subsection 7a71 the online tool made    
available under such subsection shall   
take into account the following factors 
with respect to the taxpayer3  7,a7 ,the
 filing status and income of the        
taxpayer4  7,b7 ,the number of          
qualifying children and other dependents
 of the taxpayer4  7,c7 ,the deductions 
allowable to the taxpayer for mortgage  
interest1 charitable contributions1     
medical expenses1 tuition1 and ,state   
and local taxes4  7,d7 ,such other      
factors as the ,secretary determines    
appropriate4  7#b7 ,limitation on       
complexity ,in determining the factors  

which are appropriate to take into      
account under paragraph 7#a77;,d71 the  
,secretary shall ensure that the online 
tool is as simple and quick to use for  
taxpayers as is reasonably possible4    
7#c7 ,not applicable to business income 
,except as otherwise determined to be   
feasible by the ,secretary 7and         
consistent with the requirement of      
paragraph 7#b771 the online tool made   
available under subsection 7a7 shall not
 apply with respect to income and       
deductions attributable to the conduct  
of any trade or business4  7c7 ,special 
rules  7#a7 ,publicity ,the ,secretary  
shall publicize the availability of the 
online tool made available under        
subsection 7a74 ,such publicity shall   
include notices of such tool's          
availability in connection with making  
available individual income tax return  
forms and instructions and by including 
a written notice of such tool's         
availability with any income tax refund 
mailed to an individual4  7#b7          

,disclaimer ,the online tool made       
available under subsection 7a71 and the 
publicity of such tool under paragraph  
7#a71 shall make clear that such tool is
 designed to provide simplified         
estimates of the income tax liability of
 the taxpayer and that the taxpayer's   
actual income tax liability may differ  
from the simplified estimates provided  
by the tool4  7#c7 ,references to       
,secretary ,for purposes of this        
section1 the terms ,secretary of the    
,treasury and ,secretary each mean the  
,secretary of the ,treasury or his      
designee4