[国会记录：2008年4月14日（参议院）] [第S2977-S2979]报表ON提出的法案和联合决议案通过科宁先生：2852 S.一项法案，以提供有关联邦支出增加获得信息，以及用于其他目的;对国土安全和政府事务委员会。科宁先生。主席先生，我的整个职业生涯中，我一直在努力的争夺在我国政府的透明度和公开性前行，因为我基本上认为更多的美国人民和我在德州选民了解有关政府和它如何运作，更好的问责可以发生，人们将再次感受到他们负责，这是绝对的情况。知识就是力量，和透明度允许我们的系统工作所必需的问责制。就在几个月前，参议员莱希，参议院司法委员会主席，和我成功地让签署了法案，现代化，大大提高了我们的信息自由法律许多年来的第一次。现在，它是我的意图，试图实现与联邦支出同样的事情，这就是为什么今天我要介绍的2008年联邦开支和纳税人无障碍法此法案将做的第一件事是创建一个在线的专项拨款跟踪系统，纳税人可以免费使用的受援国搜索特定的专项拨款，通过拨款法案，由国家，和会员，并在拨款过程中的参考实时帧这样做。当然，专项拨款是特别指定在特定位置具体项目的拨款。 There is a lot of controversy about earmarks, but I think greater transparency would limit the number of earmarks introduced because were they to be completely transparent, it would discourage the use of earmarks and make certain only meritorious ones are accepted by the Congress as part of the appropriations process. Secondly, my legislation would direct the Internal Revenue Service to provide each taxpayer with a concise, easy-to-read personal record of the amount of taxes they have already paid and an estimate of the amount of taxes they will pay in the timeframe before they retire. As you know, the Social Security Administration currently already mails out a similar statement, called a Social Security account statement, which gives taxpayers a record of the earnings on which they have paid Social Security taxes and a summary of their estimated future benefits. So this taxpayer account statement would be sort of the mirror image of the Social Security statement, and it would let people know how much taxes they have paid and what their tax obligation would likely be into the future. [[Page S2978]] I think this tax statement could play an important role when taxpayers are planning their future finances and provide them with a better idea of how much in taxes they will pay in the future. It will also have the added benefit of making them much more aware of what Washington is doing when it comes to their hard-earned money and the money they send to Washington to pay the bills. Finally, this legislation builds upon the Federal Funding Accountability and Transparency Act of 2006 that created a one-stop, searchable Web site for all Federal contracts and grants. My legislation would expand on this Web site by including all expenditures of all Federal agencies, such as salaries, rent, supplies, and transportation. As this chart shows, taxpayers will have to work 74 days during the year just to pay their Federal taxes without getting one red cent for themselves. Additionally, local taxes and State taxes account for an additional 39 days of work, and that is before they begin to work to pay their own bills, their other bills. For housing, it is roughly 60 days out of the year; health insurance, 50 days out of the year; food, 35; and transportation, 29 days out of the year. So these living essentials are being squeezed by the Federal tax burden, and I think it is important for people to understand that. Frankly, once they do, I think their voices are then much more likely to be heard when loose talk in Washington occurs about raising taxes. I was interested to hear our colleague from Oregon, Senator Wyden, talk about the alternative minimum tax. That is a perfect case study of why, when people talk about taxing the rich, really what they are talking about is taxing people who earn a living. That was a classic case where the alternative minimum tax was passed to target 155 taxpayers who did not otherwise pay Federal income tax because of their deductions, due to State and local taxes. Well, no surprise those 155 targeted taxpayers grew last year to 6 million taxpayers, and this year it would have grown to 23 million middle-class taxpayers because it had not been indexed. Once again, taxing the rich turns into taxing the middle class. Well, I think greater transparency in the process would allow the middle class to tell Washington: Wait a minute, you need to cut out some of the waste and inefficiency of Government before you come back to me and ask me for more of what I earn, which I need to spend on housing, health insurance, food, transportation, or whatever else I see fit. I think it is about time for taxpayers to see where their money is going, and it is in this spirit I am introducing this Federal Spending and Taxpayer Accessibility Act of 2008. I think it answers the fundamental question: Should the people who foot the bill for the Federal Government know what it is they are getting? Never would you ask a person to make an investment without giving them the ability to monitor that investment. But when it comes to taxes, that is precisely what we are asking. It is time for us to open up the process of Federal spending to the public and let the American people see where their money is going. That way they can hold their elected officials accountable and play a closer role in the determination of where we spend their hard-earned money. Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be placed in the Record, as follows: S. 2852 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Federal Spending and Taxpayer Accessibility Act of 2008''. SEC. 2. FINDINGS AND PURPOSES. (a) Findings.--Congress makes the following findings: (1) Taxpayers deserve to know how their tax money is spent by the Federal Government. (2) The Office of Management and Budget has developed a single, searchable Internet website of Government grants and contracts, accessible free of charge by the public. (3) The Office of Management and Budget, through its Program Assessment Rating Tool (PART) system, identified that almost 25 percent of Federal programs it reviewed either were ineffective or their effectiveness could not be determined. (4) Billions of dollars are lost each year through fraud, waste, abuse, and mismanagement among the hundreds of programs in the Federal Government. (5) Taxpayers work on average more than 2 months of every year to pay for the operations of the Federal Government. (b) Purposes.--The purposes of this Act are-- (1) to bring more transparency to the spending habits of the Federal Government; (2) to help taxpayers understand how the Federal Government spends the money they send to Washington, D.C.; (3) to provide for better accountability in the Federal budget and appropriations process; (4) to give taxpayers an easy and accessible way to see how their money is being spent; and (5) to increase the participation of citizens in their Government. SEC. 3. EARMARK TRACKING WEBSITE. (a) Internet Website.-- (1) In general.--Not later than January 1, 2009, the Congressional Research Service shall create a single operational searchable Internet website, accessible free of charge by the public, that allows the user to search information on each Federal earmark, including-- (A) the name and location of the intended recipient of the earmark, (B) the total dollar amount of the earmark, (C) the Member of Congress who sponsored or requested the earmark, and (D) the status of the bill to which the earmark is attached. (2) Scope of data.--The Internet website established under this subsection shall include data for fiscal years after fiscal year 2007. (3) Timeliness of information.--The Congressional Research Service shall update the Internet website established under this subsection as soon as any bill or report containing an earmark has been passed or reported by the Senate or the House of Representatives or any committee thereof. (b) Definitions.-- (1) Earmark.--For purposes of this section, the term ``earmark'' means a congressionally directed spending item, a limited tax benefit, or a limited tariff benefit. (A) Congressionally directed spending item.--For purposes of this paragraph, the term ``congressionally directed spending item'' means a provision or report language included primarily at the request of a Member of Congress providing, authorizing, or recommending a specific amount of discretionary budget authority, credit authority, or other spending authority for a contract, loan, loan guarantee, grant, loan authority, or other expenditure with or to an entity, or targeted to a specific State, locality or Congressional district, other than through a statutory or administrative formula-driven or competitive award process. (B) Limited tax benefit.--For purposes of this paragraph, the term ``limited tax benefit'' means any revenue provision that-- (i) provides a Federal tax deduction, credit, exclusion, or preference to a particular beneficiary or limited group of beneficiaries under the Internal Revenue Code of 1986; and (ii) contains eligibility criteria that are not uniform in application with respect to potential beneficiaries of such provision. (C) Limited tariff benefit.--For purposes of this paragraph, the term ``limited tariff benefit'' means a provision modifying the Harmonized Tariff Schedule of the United States in a manner that benefits 10 or fewer entities. (2) Recipient.--For purposes of this section, the term ``recipient'' means the entity designated to receive the earmark. (3) Searchable internet website.--For purposes of this section, the term ``searchable Internet website'' means an Internet website that allows members of the public-- (A) to search and aggregate Federal funding for any earmark passed or reported by the Senate or the House of Representatives or any committee thereof, as well as an overall total by any method required by subsection (a)(1); (B) to ascertain through a single search the total number and total dollar amount of earmarks provided to a single recipient; (C) to ascertain through a single search the total number and total dollar amount of earmarks sponsored or requested by each United States Senator, Member of the House of Representatives, including Delegates and Resident Commissioners, and the President of the United States; and (D) to ascertain through a single search the total number and total dollar amount of earmarks and earmark recipients located in each State and territory of the United States. (c) Notification of Delay.--The Director of the Congressional Research Service shall, upon making a determination that the Internet website established under subsection (a)(1) will not be operational by January 1, 2009, immediately notify the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Government Reform of the House of Representatives of such determination and shall provide the reason for the delay. (d) Reports.-- (1) In general.--Not later than the date that is 1 year after the date on which the [[Page S2979]] Internet website established under subsection (a)(1) becomes operational, the Director of the Congressional Research Service shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Government Reform of the House of Representatives a report on the implementation of such website, including data regarding the usage of and public feedback on the utility of the website and any recommendations for improving the presentation of the data. (2) Publication.--The Congressional Research Service shall make each report submitted under paragraph (1) publicly available on the Internet website established under subsection (a). (e) Classified Information.--Nothing in this section shall require the disclosure of classified information. (f) Government Accountability Office Report.--Not later than June 1, 2009, the Comptroller General of the United States shall submit to Congress a report on compliance with the requirements of this section. SEC. 4. PROVIDING INFORMATION TO TAXPAYERS. (a) Provision of Statement Upon Request.--Beginning not later than October 1, 2009, the Secretary of the Treasury shall provide upon the request of an eligible individual a taxpayer account statement for such individual. (b) Taxpayer Account Statement.--The taxpayer account statement required under subsection (a) shall include-- (1) the aggregate amount of individual Federal income tax paid by the eligible individual under chapter 1 of subtitle A of the Internal Revenue Code of 1986 in all previous taxable years, and (2) an estimate of the aggregate amount of such income tax that such individual will have paid as of the projected date of the normal retirement of such individual. (c) Eligible Individual.--For purposes of this section, the term ``eligible individual'' means an individual who-- (1) has a valid social security number issued by the Social Security Administration. (2) is age 25 or over, (3) has filed a return of tax in any previous taxable year, and (4) has had net income tax liability which is greater than zero in any previous taxable year. (d) Notice.--The Secretary of the Treasury shall, to the maximum extent practicable, take such steps as are necessary to assure that eligible individuals are informed of the availability of the statement required under subsection (a). (e) Mandatory Provision of Initial Statements.--By not later than September 30, 2014, the Secretary of the Treasury shall provide a taxpayer account statement to each eligible individual for whom a current mailing address can be determined. The Secretary shall provide with each such statement notice that an updated version of such statement is available annually upon request. SEC. 5. ADDITIONAL DISCLOSURE OF FEDERAL GOVERNMENT EXPENDITURES. (a) Additional Disclosure.-- (1) In general.--Not later than January 1, 2010, the Director of the Office of Management and Budget shall include the financial outlays of all Federal agencies on the Internet website established by the Federal Funding Accountability and Transparency Act of 2006. (2) Internet website.--The information added to the Internet website under paragraph (1) shall-- (A) allow the user at least 2 different methods of searching and aggregating the financial outlays of all Federal agencies, including-- (i) searching by agency obligation and object class; and (ii) searching by budget function and subfunction; and (B) allow the user to download any data received as the product of a search. (b) Agency Responsibilities.--All Federal agencies shall comply with instructions and guidance issued by the Director of the Office of Management and Budget and shall provide appropriate assistance to the Director upon request in the addition to the Internet website of the information required under subsection (a). (c) Scope of Data.--The information added to the Internet website under subsection (a) shall include data for fiscal years after fiscal year 2008. (d) Financial Outlay.--For purposes of this section, the term ``financial outlay'' means any payment to liquidate an obligation (other than the repayment of debt principal) that is greater than $25,000. (e) Notification of Delay.--The Director of the Office of Management and Budget shall, upon making a determination that the information required to be added to the Internet website under subsection (a) will not be complete by January 1, 2010, immediately notify the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Government Reform of the House of Representatives of such determination and shall provide the reason for the delay. (f) Report.-- (1) In general.--Not later than the date that is 6 months after the date on which the information required under subsection (a) has been added to the Internet website described in such subsection, the Director of the Office of Management and Budget shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Government Reform of the House of Representatives a report on the addition of the information added under subsection (a), including data regarding the usage of and public feedback on the utility of the Internet website and any recommendations for improving data quality and collection. (2) Publication.--The Director of the Office of Management and Budget shall make the report submitted under paragraph (1) publicly available on the Internet website established by the Federal Funding Accountability and Transparency Act of 2006. (g) Classified Information.--Nothing in this section shall require the disclosure of classified information. (h) Government Accountability Office Report.--Not later than January 1, 2011, the Comptroller General of the United States shall submit to Congress a report on compliance with the requirements of this section. ____________________