Pub. L. 106-58, tit. VI, sec. 650
itemized income tax receipt.
Sec. 650. itemized income tax receipt. (a) In General.—Not later than April 15, 2000, the Secretary of the Treasury shall establish an interactive program on an Internet website where any taxpayer may generate an itemized receipt showing a proportionate allocation (in money terms) of the taxpayer’s total tax payments among the major expenditure categories. (b) Information Necessary To Generate Receipt.—For purposes of generating an itemized receipt under subsection (a), the interactive program— (1) shall only require the input of the taxpayer’s total tax payments; and (2) shall not require any identifying information relating to the taxpayer. (c) Total Tax Payments.—For purposes of this section, total tax payments of an individual for any taxable year are— (1) the tax imposed by subtitle A of the Internal Revenue Code of 1986 for such taxable year (as shown on his return); and (2) the tax imposed by section 3101 of such Code on wages received during such taxable year. (d) Content of Tax Receipt.— (1) Major expenditure categories.—For purposes of subsection (a), the major expenditure categories are: (A) National defense. (B) International affairs. (C) Medicaid. (D) Medicare. (E) Means-tested entitlements. (F) Domestic discretionary. (G) Social Security. (H) Interest payments. (I) All other. (2) Other items on receipt.— (A) In general.—In addition, the tax receipt shall include selected examples of more specific expenditure items, including the items listed in subparagraph (B), either at the budget function, subfunction, or program, project, or activity levels, along with any other information deemed appropriate by the Secretary of the Treasury and the Director of the Office of Management and Budget to enhance taxpayer understanding of the Federal budget. (B) Listed items.—The expenditure items listed in this subparagraph are as follows: (i) Public schools funding programs. (ii)Student loans and college aid. (iii)Low-income housing programs. (iv)Food stamp and welfare programs. (v)Law enforcement, including the Federal Bureau of Investigation, law enforcement grants to the States, and other Federal law enforcement personnel. (vi)Infrastructure, including roads, bridges, and mass transit. (vii)Farm subsidies. 113 STAT. 480 (viii)Congressional Member and staff salaries. (ix)Health research programs. (x)Aid to the disabled. (xi)Veterans health care and pension programs. (xii)Space programs. (xiii)Environmental cleanup programs. (xiv)United States embassies. (xv)Military salaries. (xvi)Foreign aid. (xvii)Contributions to the North Atlantic Treaty Organization. (xviii)Amtrak. (xix)United States Postal Service. (e) Cost.—No charge shall be imposed to cover any cost associated with the production or distribution of the tax receipt. (f) Regulations.—The Secretary of the Treasury may prescribe such regulations as may be necessary to carry out this section.