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

(a) General rule. In every booklet of instructions for Form 1040, 1040A, or 1040EZ that the Secretary^* prepares for individual returns for taxable years beginning in a calendar year, the Secretary must prominently include a pie chart showing the relative sizes of the major spending categories and a pie chart showing the relative sizes of the major income categories.

(b) Definitions and special rules. (1) “Major outlay categories” means: (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; and (F) interest on the debt. (2) “Major income categories” means: (A) Social Security, Medicare, unemployment, and other retirement taxes; (B) personal income taxes; (C) corporate income taxes; (D) borrowing to cover the deficit; and (E) excise, customs, estate, gift, and miscellaneous taxes. (3) The spending chart must have: (A) a note for defense, veterans, and foreign affairs showing the percentage of total spending for each; (B) a note explaining that physical, human, and community development includes agriculture, natural resources, environment, transportation, education, job training, economic development, space, energy, and general science; and (C) a note for social programs showing the percentage 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 for public health, unemployment, assisted housing, and social services. (4) Both charts must use the most recent fiscal year^* for which complete data is available when the Secretary finishes preparing the instructions.