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Full Text of this Amendment

SA 209. Mr. BROWN of Massachusetts submitted an amendment intended to be proposed by him to the bill S. 493, to reauthorize and improve the SBIR and STTR programs, and for other purposes; which was ordered to lie on the table; as follows:

At the end of title V, add the following:
(a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
"(a) In General.--The Secretary shall send to every taxpayer who files an individual income tax return for any taxable year an itemized Federal tax receipt showing a proportionate allocation (in money terms) of the taxpayer's total tax payment for such taxable year among major expenditure categories for the fiscal year ending in such taxable year. The Federal tax receipt shall also include 2 separate line items showing the amount of Federal debt per legal United States resident at
the end of such fiscal year, and the amount of additional borrowing per legal United States resident by the Federal Government in such fiscal year.
"(b) Total Tax Payments.--For purposes of subsection (a), the total tax payment of a taxpayer for any taxable year is equal to the sum of--
"(1) the tax imposed by subtitle A for such taxable year (as shown on such taxpayer's return), plus
"(2) the tax imposed by section 3101 on wages received by such taxpayer during such taxable year.
"(c) Determination of Proportionate Allocation of Tax Payment Among Major Expenditure Categories.--For purposes of determining a proportionate allocation described in subsection (a), not later than 60 days after the end of any fiscal year, the Director of the Congressional Budget Office shall provide to the Secretary the percentage of Federal outlays for such fiscal year for the following categories and subcategories of Federal spending:
"(1) Social Security.
"(2) National defense.
"(A) Overseas combat operations.
"(3) Medicare.
"(4) Low-income assistance programs.
"(A) Housing assistance.
"(B) Food stamps and other food programs.
"(5) Other Federal health programs.
"(A) Medicaid, Children's Health Insurance Program, and other public health programs.
"(B) National Institutes of Health and other health research and training programs.
"(C) Food and Drug Administration, Consumer Product Safety Commission, and other regulatory health and safety activities.
"(6) Unemployment benefits
"(7) Net interest on the Federal debt.
"(8) Veterans benefits and services.
"(9) Education.
"(A) K-12 and vocational education.
"(B) Higher education.
"(C) Job training and assistance.
"(10) Federal employee retirement and disability benefits.
"(11) Highway, mass transit, and railroad funding.
"(12) Mortgage finance (Federal National Mortgage Association, Federal Home Loan Mortgage Corporation, Federal Housing Administration, and other housing finance programs).
"(13) Justice and law enforcement funding, including Federal Bureau of Investigation, Federal courts, and Federal prisons.
"(14) Natural resources, land, and water management and conservation funding, including National Parks.
"(15) Foreign aid.
"(16) Science and technology research and advancement.
"(A) National Aeronautics and Space Administration.
"(17) Air transportation, including Federal Aviation Administration.
"(18) Farm subsidies.
"(19) Energy funding, including renewable energy and efficiency programs, Strategic Petroleum Reserve, and Federal Energy Regulatory Commission.
"(20) Disaster relief and insurance, including Federal Emergency Management Administration.
"(21) Diplomacy and embassies.
"(22) Environmental Protection Agency and pollution control programs.
"(23) Internal Revenue Service and United States Treasury operations.
"(24) Coast Guard and maritime programs.
"(25) Community Development Block Grants.
"(26) Congress and legislative branch activities.
"(27) United States Postal Service.
"(28) Executive Office of the President.
"(29) Other Federal spending.
"(d) Additional Major Expenditure Categories.--With respect to each fiscal year, the Director of the Congressional Budget Office shall include additional categories and subcategories of Federal spending for purposes of subsection (c), but only if, and only for so long as, each such additional category or subcategory exceeds 3 percent of total Federal outlays for the fiscal year.
"(e) Timing of Federal Tax Receipt.--A Federal tax receipt shall be made available to each taxpayer as soon as practicable upon the processing of that taxpayer's income tax return by the Internal Revenue Service.
"(f) Use of Technologies.--The Internal Revenue Service is encouraged to utilize modern technologies such as electronic mail and the Internet to minimize the cost of sending Federal tax receipts to taxpayers. The Internal Revenue Service shall establish an interactive program on its Internet website to allow taxpayers to generate Federal tax receipts on their own.
"(g) Cost.--No charge shall be imposed to cover any cost associated with the production or distribution of the Federal tax receipt.
"(h) Regulations.--The Secretary may prescribe such regulations as may be necessary to carry out this section.".
(b) Clerical Amendment.--The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:

"Sec..7529..Federal tax receipt.".

(c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
(a) Strategy and Guidelines.--Not later than 180 days after the date of the enactment of this Act, the Director of the Office of Management and Budget shall coordinate with the heads of the Executive departments and independent establishments, as those terms are defined in chapter 1 of title 5, United States Code--
(1) to develop a strategy to reduce Government printing costs during the 10-year period beginning on September 1, 2011; and
(2) to issue Government-wide guidelines for printing that implements the strategy developed under paragraph (1).
(b) Considerations.--
(1) IN GENERAL.--In developing the strategy under subsection (a)(1), the Director of the Office of Management and Budget and the heads of the Executive departments and independent establishments shall consider guidelines for--
(A) duplex and color printing;
(B) the use of digital file systems by Executive departments and independent establishments; and
(C) determining which Government publications might be made available on Government Web sites instead of being printed.
(2) ESSENTIAL PRINTED DOCUMENTS.--The Director of the Office of Management and Budget shall ensure that printed versions of documents that the Director determines are essential to individuals--
(A) who are entitled to or enrolled for benefits under part A of title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.);
(B) who are enrolled for benefits under part B of such title;
(C) who receive old-age survivors' or disability insurance payments under title II of such Act (42 U.S.C. 401 et seq.), or
(D) who have limited ability to use or access the Internet,

are available after the issuance of the guidelines under subsection (a)(2).

(As printed in the Congressional Record for the Senate on Mar 15, 2011.)