The Citizen Directed Tax Act of 2024

Preamble

The Citizen Directed Tax Act aims to empower American citizens by allowing them to designate a portion of their federal income taxes to specific government agencies. This legislation promotes transparency and accountability within the federal government while fostering a more direct connection between citizens and the services they value.

Section 1: Short Title

This Act may be cited as the “Citizen Directed Tax Act of 2024.”

Section 2: Designation of Tax Allocation

(a) Election: In addition to existing tax filing procedures, individual taxpayers filing federal income tax returns shall be provided with the option to designate a portion of their tax liability, not to exceed 60% of their total tax obligation, to a specific federal agency.

(b) Agency Selection: The Internal Revenue Service (IRS) shall develop a secure online platform and/or a designated section on tax return forms where taxpayers can choose from a list of qualified federal agencies to receive their designated tax allocation.

(c) Qualified Agencies: All federal executive departments and independent agencies as defined in Title 5 of the U.S. Code are considered qualified agencies, unless explicitly excluded by subsequent legislation.

Section 3: Allocation Process

(a) Distribution: The IRS shall establish a transparent and secure mechanism for distributing designated tax allocations to the chosen agencies.

(b) Reporting: The IRS shall provide each taxpayer with a statement detailing their designated tax allocation and the agency it was directed towards. Additionally, the IRS shall publish an annual report outlining the total amount of tax dollars allocated to each agency through this program.

Section 4: Transparency and Accountability

(a) Agency Reporting: Each agency receiving designated tax allocations shall be required to submit a detailed report to Congress outlining how these funds were utilized and the impact they had on agency programs and services.

(b) Public Access: All agency reports submitted under subsection (a) shall be readily available to the public through a designated website maintained by the Government Accountability Office (GAO).

Section 5: Implementation

The Secretary of the Treasury shall be responsible for overseeing the implementation of this Act, including the development of the online platform and the distribution mechanism for designated tax allocations. The GAO shall be responsible for monitoring the program's effectiveness and reporting any findings and recommendations to Congress.

Section 6: Effective Date

This Act shall take effect for tax years beginning after December 31, 2025.