In the case of any booklet of instructions for Form
1040EZ prepared by the Secretary for filing individual income tax returns for taxable years beginning in any calendar year, the Secretary shall include in a prominent place—
(1)a pie-shaped graph showing the relative sizes of the major outlay categories, and
(2)a pie-shaped graph showing the relative sizes of the major income categories.
(b) Definitions and special rules
For purposes of subsection (a)—
(1) Major outlay categories
The term “major outlay categories” means the following:
(A)Defense, veterans, and foreign affairs.
(B)Social security, medicare, and other retirement.
(C)Physical, human, and community development.
(E)Law enforcement and general government.
(F)Interest on the debt.
(2) Major income categories
The term “major income categories” means the following:
(A)Social security, medicare, and unemployment and other retirement taxes.
(B)Personal income taxes.
(C)Corporate income taxes.
(D)Borrowing to cover the deficit.
(E)Excise, customs, estate, gift, and miscellaneous taxes.
(3) Required footnotes
The pie-shaped graph showing the major outlay categories shall include the following footnotes:
(A)A footnote to the category referred to in paragraph (1)(A) showing the percentage of the total outlays which is for defense, the percentage of total outlays which is for veterans, and the percentage of total outlays which is for foreign affairs.
(B)A footnote to the category referred to in paragraph (1)(C) showing that such category consists of agriculture, natural resources, environment, transportation, education, job training, economic development, space, energy, and general science.
(C)A footnote to the category referred to in paragraph (1)(D) showing the percentage of the total outlays which is for medicaid, supplemental nutrition assistance program benefits, and assistance under a State program funded under part A of title IV of the Social Security Act and the percentage of total outlays which is for public health, unemployment, assisted housing, and social services.
(4) Data on which graphs are based
The graphs required under subsection (a) shall be based on data for the most recent fiscal year for which complete data is available as of the completion of the preparation of the instructions by the Secretary.
The Social Security Act, referred to in subsec. (b)(3)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Part A of title IV of the Act is classified generally to part A (§ 601 et seq.) of subchapter
IV of chapter
7 of Title
42, The Public Health and Welfare. For complete classification of this Act to the Code, see section
1305 of Title
42 and Tables.
2008—Subsec. (b)(3)(C). Pub. L. 110–246, § 4002(b)(1)(E), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamps”.
1996—Subsec. (b)(3)(C). Pub. L. 104–193, § 110(l)(4), formerly § 110(l)(8), as renumbered by Pub. L. 105–33, substituted “assistance under a State program funded under part A of title IV of the Social Security Act” for “aid to families with dependent children”.
Amendment by section 4002(b)(1)(E), (2)(O) ofPub. L. 110–246effective Oct. 1, 2008, see section 4407 ofPub. L. 110–246, set out as a note under section
1161 of Title
2, The Congress.
Effective Date of 1996 Amendment
Amendment by Pub. L. 104–193effective July 1, 1997, with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see section 116 ofPub. L. 104–193, as amended, set out as an Effective Date note under section
601 of Title
42, The Public Health and Welfare.
Section 11622(c) ofPub. L. 101–508provided that: “The amendments made by this section [enacting this section] shall apply to instructions prepared for taxable years beginning after 1990.”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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