§ 7523. Graphic presentation of major categories of Federal outlays and income

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 title XI § 11622(a) · 104 Stat. 1388

   Enacted · 26 U.S.C. § 7523

   Added Pub. L. 101–508, title XI, § 11622(a), Nov. 5, 1990, 104 Stat. 1388–504

   Source evidence

   Code source credit
   Added Pub. L. 101–508, title XI, § 11622(a), Nov. 5, 1990, 104 Stat. 1388–504

   Enacted provision · exact public law section
   (a) General Rule.— Chapter 77 (relating to miscellaneous provisions) is amended by adding at the end thereof the following new section: ‘SEC. 7523. GRAPHIC PRESENTATION OF MAJOR CATEGORIES OF FEDERAL OUTLAYS AND INCOME. “(a) General Rule.— In the case of any booklet of instructions for Form 1040, 1040A, or 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. “(D) Social programs. “(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)(C) showing the percentage of the total outlays which is for medicaid, food stamps, and aid to families with dependent children 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.”

2. 1996

   Personal Responsibility and Work Opportunity Reconciliation Act of 1996

   Pub. L. 104–193 § 110 · 110 Stat. 2105

   Substituted · 26 U.S.C. § 7523(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”

   Source evidence

   Code amendment note
   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”.

   Enacted provision · exact public law section
   SEC. 110. CONFORMING AMENDMENTS TO OTHER LAWS. (a) Subsection (b) of section 508 of the Unemployment Compensation Amendments of 1976 (42 U.S.C. 603a; Public Law 94–566; 90 Stat. 2689) is amended to read as follows: “(b) Provision for Reimbursement of Expenses.— For purposes of section 455 of the Social Security Act, expenses incurred to reimburse State employment offices for furnishing information requested of such offices— “(1) pursuant to the third sentence of section 3(a) of the Act entitled ‘An Act to provide for the establishment of a national employment system and for cooperation with the States in the promotion of such system, and for other purposes’, approved June 6, 1933 (29 U.S.C. 49b(a)), or “(2) by a State or local agency charged with the duty of carrying a State plan for child support approved under part D of title IV of the Social Security Act, shall be considered to constitute expenses incurred in the administration of such State plan ”. (b) Section 9121 of the Omnibus Budget Reconciliation Act of 1987 (42 U.S.C. 602 note) is repealed. (c) Section 9122 of the Omnibus Budget Reconciliation Act of 1987 (42 U.S.C. 602 note) is repealed. (d) Section 221 of the Housing and Urban-Rural Recovery Act of 1983 (42 U.S.C. 602 note), relating to treatment under AFDC of certain rental payments for federally assisted housing, is repealed. (e) Section 159 of the Tax Equity and Fiscal Responsibility Act of 1982 (42 U.S.C. 602 note) is repealed. (f) Section 202(d) of the Social Security Amendments of 1967 (81 Stat. 882; 42 U.S.C. 602 note) is repealed. (g) Section 903 of the Stewart B. McKinney Homeless Assistance Amendments Act of 1988 (42 U.S.C. 11381 note), relating to demonstration projects to reduce number of AFDC families in welfare hotels, is amended— (1) in subsection (a), by striking “aid to families with dependent children under a State plan approved” and inserting “assistance under a State program funded”, and (2) in subsection (c), by striking “aid to families with dependent children in the State under a State plan approved” and inserting “assistance in the State under a State program funded”. (h) The Higher Education Act of 1965 (20 U.S.C. 1001 et seq.) is amended— (1) in section 404C(c)(3) (20 U.S.C. 1070a–23(c)(3)), by striking “(Aid to Families with Dependent Children)”; and (2) in section 480(b)(2) (20 U.S.C. 1087w(b)(2)), by striking “aid to families with dependent children under a State plan approved” and inserting “assistance under a State program funded”. (i) The Carl D. Perkins Vocational and Applied Technology Education Act (20 U.S.C. 2301 et seq.) is amended— (1) in section 231(d)(3)(A)(ii) (20 U.S.C. 2341(d)(3)(A)(ii)), by striking “The program for aid to dependent children” and inserting “Die State program funded”; (2) in section 232(b)(2)(B) (20 U.S.C. 2341a(b)(2)(B)), by striking “the program for aid to families with dependent children” and inserting “the State program funded”; and (3) in section 521(14)(B)(iii) (20 U.S.C. 2471(14)(B)(iii)), by striking “the program for aid to families with dependent children” and inserting “the State program funded”. (j) The Elementary and Secondary Education Act of 1965 (20 U.S.C. 2701 et seq.) is amended— (1) in section 1113(a)(5) (20 U.S.C. 6313(a)(5)), by striking “Aid to Families with Dependent Children program” and inserting “State program funded under part A of title IV of the Social Security Act”; (2) in section 1124(c)(5) (20 U.S.C. 6333(c)(5)), by striking “the program of aid to families with dependent children under a State plan approved under” and inserting “a State program funded under part A of”; and (3) in section 5203(b)(2) (20 U.S.C. 7233(b)(2))— (A) in subparagraph (A)(xi), by striking “Aid to Families with Dependent Children benefits” and inserting “assistance under a State program funded under part A of title IV of the Social Security Act”; and (B) in subparagraph (B)(viii), by striking “Aid to Families with Dependent Children” and inserting “assistance under the State program funded under part A of title IV of the Social Security Act”. (k) The 4th proviso of chapter VII of title I of Public Law 99–88 (25 U.S.C. 13d–1) is amended to read as follows: “Provided further, That general assistance payments made by the Bureau of Indian Affairs shall be made— “(1) after April 29, 1985, and before October 1, 1995, on the basis of Aid to Families with Dependent Children (AFDC) standards of need; and “(2) on and after October 1, 1995, on the basis of standards of need established under the State program funded under part A of title IV of the Social Security Act, except that where a State ratably reduces its AFDC or State program payments, the Bureau shall reduce general assistance pay-ments in such State by the same percentage as the State has reduced the AFDC or State program payment.”. (l) The Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) is amended— (1) in section 51(d)(9) (26 U.S.C. 51(d)(9)), by striking all that follows “agency as” and inserting “being eligible for financial assistance under part A of title IV of the Social Security Act and as having continually received such financial assistance during the 90-day period which immediately precedes the date on which such individual is hired by the employer.”; (2) in section 3304(a)(16) (26 U.S.C. 3304(a)(16)), by striking “eligibility for aid or services,” and all that follows through “children approved” and inserting “eligibility for assistance, or the amount of such assistance, under a State program funded”; (3) in section 6103(l)(7)(D)(i) (26 U.S.C. 6103(l)(7)(D)(i)), by striking “aid to families with dependent children provided under a State plan approved” and inserting “a State program funded”; (4) in section 6103(l)(10) (26 U.S.C. 6103(l)(10),— (A) by striking “(c) or (d)” each place it appears and inserting “(c), (d), or (e)”; and (B) by adding at the end of subparagraph (B) the following new sentence: “Any return information disclosed with respect to section 6402(e) shall only be disclosed to officers and employees of the State agency requesting such information.”; (5) in section 6103(p)(4) (26 U.S.C. 6103(p)(4)), in the matter preceding subparagraph (A)— (A) by striking “(5), (10)” and inserting “(5)”; and (B) by striking “(9), or (12)” and inserting “(9), (10), or (12)”; (6) in section 6334(a)(11)(A) (26 U.S.C. 6334(a)(11)(A)), by striking “(relating to aid to families with dependent children)”; (7) in section 6402 (26 U.S.C. 6402)— (A) in subsection (a), by striking “(c) and (d)” and inserting “(c), (d), and (e)”; (B) by redesignating subsections (e) through (i) as subsections (f) through (j), respectively; and (C) by inserting after subsection (d) the following: “(e) Collection of Overpayments Under Title IV-A of the Social Security Act.— The amount of any overpayment to be refunded to the person making the overpayment shall be reduced (after reductions pursuant to subsections (c) and (d), but before a credit against future liability for an internal revenue tax) in accordance with section 405(e) of the Social Security Act (concerning recovery of overpayments to individuals under State plans approved under part A of title IV of such Act).”; and (8) in section 7523(b)(3)(C) (26 U.S.C. 7523(b)(3)(C)), by striking “aid to families with dependent children” and inserting “assistance under a State program funded under part A of title IV of the Social Security Act”. (m) Section 3(b) of the Wagner-Peyser Act (29 U.S.C. 49b(b)) is amended by striking “State plan approved under part A of title IV” and inserting “State program funded under part A of title IV”. (n) The Job Training Partnership Act (29 U.S.C. 1501 et seq.) is amended— (1) in section 4(29)(A)(i) (29 U.S.C. 1503(29)(A)(i)), by striking “(42 U.S.C. 601 et seq.)”; (2) in section 106(b)(6)(C) (29 U.S.C. 1516(b)(6)(C)), by striking “State aid to families with dependent children records,” and inserting “records collected under the State program funded under part A of title IV of the Social Security Act,”; (3) in section 121(b)(2) (29 U.S.C. 1531(b)(2))— (A) by striking “the JOBS program” and inserting “the work activities required under title IV of the Social Security Act”; and (B) by striking the second sentence; (4) in section 123(c) (29 U.S.C. 1533(c))— (A) in paragraph (1)(E), by repealing clause (vi); and (B) in paragraph (2)(D), by repealing clause (v); (5) in section 203(b)(3) (29 U.S.C. 1603(b)(3)), by striking “, including recipients under the JOBS program”; (6) in subparagraphs (A) and (B) of section 204(a)(1) (29 U.S.C. 1604(a)(1)(A) and (B)), by striking “(such as the JOBS program)” each place it appears; (7) in section 205(a) (29 U.S.C. 1605(a)), by striking paragraph (4) and inserting the following: “(4) the portions of title IV of the Social Security Act relating to work activities;”; (8) in section 253 (29 U.S.C. 1632)— (A) in subsection (b)(2), by repealing subparagraph (C); and (B) in paragraphs (1)(B) and (2)(B) of subsection (c), by striking “the JOBS program or” each place it appears; (9) in section 264 (29 U.S.C. 1644)— (A) in subparagraphs (A) and (B) of subsection (b)(1), by striking “(such as the JOBS program)” each place it appears; and (B) in subparagraphs (A) and (B) of subsection (d)(3), by striking “and the JOBS program” each place it appears; (10) in section 265(b) (29 U.S.C. 1645(b)), by striking paragraph (6) and inserting the following: “(6) the portion of title IV of the Social Security Act relating to work activities;”; (11) in the second sentence of section 429(e) (29 U.S.C. 1699(e)), by striking “and shall be in an amount that does not exceed the maximum amount that may be provided by the State pursuant to section 402(g)(1)(C) of the Social Security Act (42 U.S.C. 602(g)(1)(O)”; (12) in section 454(c) (29 U.S.C. 1734(c)), by striking “JOBS and”; (13) in section 455(b) (29 U.S.C. 1735(b)), by striking “the JOBS program,”; (14) in section 501(1) (29 U.S.C. 1791(1)), by striking “aid to families with dependent children under part A of title IV of the Social Security Act (42 U.S.C. 601 et seq.)” and inserting “assistance under the State program funded under part A of title IV of the Social Security Act”, (15) in section 506(1)(A) (29 U.S.C. 1791e(1)(A)), by striking “aid to families with dependent children” and inserting “assistance under the State program funded”; (16) in section 508(a)(2)(A) (29 U.S.C. 1791g(a)(2)(A)), by striking “aid to families with dependent children” and inserting “assistance under the State program funded”; and (17) in section 701(b)(2)(A) (29 U.S.C. 1792(b)(2)(A))— (A) in clause (v), by striking the semicolon and inserting “; and”; and (B) by striking clause (vi). (o) Section 3803(c)(2)(C)(iv) of title 31, United States Code, is amended to read as follows: “(iv) assistance under a State program funded under part A of title IV of the Social Security Act;”. (p) Section 2605(b)(2)(A)(i) of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C. 8624(b)(2)(A)(i)) is amended to read as follows: “(i) assistance under the State program funded under part A of title IV of the Social Security Act;”, (q) Section 303(f)(2) of the Family Support Act of 1988 (42 U.S.C. 602 note) is amended— (1) by striking “(A)”; and (2) by striking subparagraphs (B) and (C). (r) The Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 900 et seq.) is amended— (1) in the first section 255(h) (2 U.S.C. 905(h)), by striking “Aid to families with dependent children (75–0412–(P1–609);” and inserting “Block grants to States for temporary assistance for needy families;”; and (2) in section 256 (2 U.S.C. 906)— (A) by striking subsection (k); and (B) by redesignating subsection (1) as subsection (k). (s) The Immigration and Nationality Act (8 U.S.C. 1101 et seq.) is amended— (1) in section 210(f) (8 U.S.C. 1160(f)), by striking “aid under a State plan approved under” each place it appears and inserting “assistance under a State program funded under”; (2) in section 245A(h) (8 U.S.C. 1255a(h))— (A) in paragraph (1)(A)(i), by striking “program of aid to families with dependent children” and inserting “State program of assistance”; and (B) in paragraph (2)(B), by striking “aid to families with dependent children” and inserting “assistance under a State program funded under part A of title IV of the Social Security Act”; and (3) in section 412(e)(4) (8 U.S.C. 1522(e)(4)), by striking “State plan approved” and inserting “State program funded”. (t) Section 640(a)(4)(B)(i) of the Head Start Act (42 U.S.C. 9835(a)(4)(B)(i)) is amended by striking “program of aid to families with dependent children under a State plan approved” and inserting “State program of assistance funded”. (u) Section 9 of the Act of April 19, 1950 (64 Stat. 47, chapter 92; 25 U.S.C. 639) is repealed. (v) Subparagraph (E) of section 213(d)(6) of the School-To-Work Opportunities Act of 1994 (20 U.S.C. 6143(d)(6)) is amended to read as follows: “(E) part A of title IV of the Social Security Act (42 U.S.C. 601 et seq.) relating to work activities;”. (w) Section 552a(a)(8)(B)(iv)(III) of title 5, United States Code, is amended by striking “section 464 or 1137 of the Social Security Act” and inserting “section 404(e), 464, or 1137 of the Social Security Act”.

3. 2008

   Food, Conservation, and Energy Act of 2008

   Pub. L. 110–246 § 4002(b)(1)(E) · 122 Stat. 1651

   Substituted · 26 U.S.C. § 7523(b)(3)(C)

   Pub. L. 110–246, § 4002(b)(1)(E), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamps”

   Source evidence

   Code amendment note
   Subsec. (b)(3)(C). Pub. L. 110–246, § 4002(b)(1)(E), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamps”.

   Enacted provision · exact public law section
   (E) by striking “food stamps” each place it appears and inserting “supplemental nutrition assistance program benefits”;

   Effective date note
   Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture. Amendment by section 4002(b)(1)(E), (2)(O) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

3 of 3 references resolved to an enrolled provision