26 U.S.C. § 7523
Graphic presentation of major categories of Federal outlays and income
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 7523, Graphic presentation of major categories of Federal outlays and income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464532
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Full text
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—
For purposes of subsection (a)—
The term “major outlay categories” means the following:
The term “major income categories” means the following:
The pie-shaped graph showing the major outlay categories shall include the following footnotes:
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Omnibus Budget Reconciliation Act of 1990
- Personal Responsibility and Work Opportunity Reconciliation Act of 1996
- Balanced Budget Act of 1997
- Food, Conservation, and Energy Act of 2008
- Food, Conservation, and Energy Act of 2008