26 U.S.C. § 7523 — Graphic presentation of major categories of Federal outlays and income

(a) General rule. For every booklet of instructions for Form 1040, 1040A, or 1040EZ, the Secretary must include two pie-shaped graphs in a prominent place. One graph shows the relative sizes of the major federal outlay, or spending, categories. The other graph shows the relative sizes of the major federal income categories. (b) Definitions and special rules. (1) Major outlay categories. The outlay graph must use six categories: (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 income graph must use five categories: (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 outlay graph also needs specific footnotes. (A) A footnote on the defense, veterans, and foreign affairs category must show the percentage of total outlays for each of the three: defense, veterans, and foreign affairs. (B) A footnote on the physical, human, and community development category must list what it includes: agriculture, natural resources, environment, transportation, education, job training, economic development, space, energy, and general science. (C) A footnote on the social programs category must show the percentage of total outlays for medicaid, supplemental nutrition assistance benefits, and certain state-funded family assistance, plus the percentage for public health, unemployment, assisted housing, and social services. (4) Data on which graphs are based. The Secretary must base the graphs on data from the most recent fiscal year that has complete data available by the time the instructions are finished.