---
kind: "diff"
citation: "H.R. 3308"
bill: "113-hr-3308"
heading: "Taxpayer Transparency Act of 2014"
from: "ih"
from_label: "Introduced in House"
to: "rh"
to_label: "Reported in House"
sections_amended: 2
sections_added: 2
sections_removed: 0
url: "https://uscodex.org/bills/113/hr/3308/changes/rh"
---

# H.R. 3308 — what changed

H.R. 3308, Taxpayer Transparency Act of 2014 — 2 sections amended and 2 added between Introduced in House and Reported in House.

Edits are marked `<del>struck</del>` and `<ins>inserted</ins>`.

## Section 1 Short title

- This Act may be cited as the “Taxpayer Transparency Act of <del>2013”.</del><ins>2014”.</ins>

## Sec. 2 Requirements for printed materials and advertisements by Federal agencies

- (a) <del>Identification of </del><ins>Requirement to identify </ins>funding <del>sources—</del><ins>source for communication funded by Federal agency—</ins> Each communication funded by a Federal agency <del>for advertising </del><ins>that is an advertisement, </ins>or <del>educational purposes </del><ins>that provides information about any Federal Government program, benefit, or service, </ins>shall clearly state—
  - (1) in the case of a printed communication, including mass mailings, signs, and billboards, that the communication is printed <del>and </del><ins>or </ins>published at taxpayer expense; and
  - (2) in the case of a communication transmitted through radio, television, the Internet, or any means other than the means referred to in paragraph (1), that the communication is produced <del>and </del><ins>or </ins>disseminated at taxpayer expense.
- (b) Additional requirements—
  - (1) Printed communication— Any printed communication described <del>under paragraph (1) of </del><ins>in </ins>subsection <del>(a) </del><ins>(a)(1) </ins>shall—
    - (A) <del>be of sufficient type size to be clearly readable by the recipient of the communication;</del>
    - (B) <del>be contained in a printed box set apart from the other contents of the communication; and</del>
    - (C) <del>be printed with a reasonable degree of color contrast between the background and the printed statement.</del>
  - (2) <del>Radio, television, and Internet communication—</del> <del></del>
    - (A) <del>Audio communication—</del> <del>Any audio communication described under paragraph (2) of subsection (a) shall include an audio statement in a clearly spoken manner indicating that the communication is produced and disseminated at taxpayer expense.</del>
    - (B) <del>Video communication—</del> <del>Any video communication described under paragraph (2) of subsection (a) shall include a statement indicating that the communication is produced and disseminated at taxpayer expense. Such statement—</del>
      - (i) <del>shall be conveyed in a clearly spoken manner;</del>
      - (ii) <del>shall be conveyed by a voice-over or screen view of the person making the statement; and</del>
      - (iii) <del>shall also appear in writing at the end of the communication in a clearly readable manner with a reasonable degree of color contrast between the background and the printed statement, for a period of at least 4 seconds.</del>
    - (C) <del>E-mail communication—</del> <del>Any e-mail communication described under paragraph (2) of subsection (a) shall—</del>
    - (A) [was (3)(3)(4)(3)] be of sufficient type size to be clearly readable by the recipient of the communication;
    - (B) <ins>to the extent feasible, be contained in a printed box set apart from the other contents of the communication; and</ins>
    - (C) <ins>to the extent feasible, be printed with a reasonable degree of color contrast between the background and the printed statement.</ins>
  - (2) <ins>Radio, television, and internet communication—</ins> <ins></ins>
    - (A) <ins>Audio communication—</ins> <ins>Any audio communication described in subsection (a)(2) shall include an audio statement that communicates the information required under that subsection in a clearly spoken manner.</ins>
    - (B) <ins>Video communication—</ins> <ins>Any video communication described in subsection (a)(2) shall include a statement with the information referred to under that subsection—</ins>
      - (i) <ins>that is conveyed in a clearly spoken manner;</ins>
      - (ii) <ins>that is conveyed by a voice-over or screen view of the person making the statement; and</ins>
      - (iii) <ins>to the extent feasible, that also appears in writing at the end of the communication in a clearly readable manner with a reasonable degree of color contrast between the background and the printed statement, for a period of at least 4 seconds.</ins>
    - (C) <ins>E-mail communication—</ins> <ins>Any e-mail communication described in subsection (a)(2) shall include the information required under that subsection, displayed in a manner that—</ins>
      - (i) <ins>is of sufficient type size to be clearly readable by the recipient of the communication;</ins>
      - (ii) <del>be </del><ins>is </ins>set apart from the other contents of the communication; and
      - (iii) <del>be displayed with </del><ins>includes </ins>a reasonable degree of color contrast between the background and the printed statement.
- (c) <del>Exceptions—</del><ins>Identification of other funding source for certain communications—</ins> <del>Subsections </del><ins>In the case of a communication funded entirely by user fees, by any other source that does not include Federal funds, or by a combination of such fees or other source, a Federal agency may apply the requirements of subsections </ins>(a) and (b) <del>do not apply to—</del><ins>by substituting “by the United States Government” for “at taxpayer expense”.</ins>
  - (1) <del>information in or relating to a solicitation for offers for a Federal contract; and</del>
  - (2) <del>advertisements for employment opportunities, not including advertising materials developed for use for recruitment and retention of personnel for the Armed Forces.</del>
- (d) Definitions— In this Act:
  - (1) Federal agency— The term “Federal agency” has the meaning given the term “Executive agency” in section 133 of title 41, United States Code.
  - (2) Mass mailing— The term “mass mailing” means any mailing or distribution of 499 or more newsletters, pamphlets, or other printed matter with substantially identical content, whether such matter is deposited singly or in bulk, or at the same time or different times, except that such term does not include any mailing—
    - (A) in direct response to a communication from a person to whom the matter is mailed; or
    - (B) of a news release to the communications media.
- (e) Source of <del>Funds—</del><ins>funds—</ins> The funds used by a Federal agency to carry out this Act shall be derived from amounts made available to the agency for <del>advertising.</del><ins>advertising, or for providing information about any Federal Government program, benefit, or service.</ins>
- (f) <ins>Effective date—</ins> <ins>This section shall apply only to communications printed or otherwise produced after the date of the enactment of this Act.</ins>

## Sec. 3 Guidance for implementation — added

- <ins>Not later than 6 months after the date of the enactment of this Act, the Director of the Office of Management and Budget shall develop and issue guidance on implementing the requirements of this Act.</ins>

## Sec. 4 Judicial review and enforceability — added

- (a) <ins>Judicial review—</ins> <ins>There shall be no judicial review of compliance or noncompliance with any provision of this Act.</ins>
- (b) <ins>Enforceability—</ins> <ins>No provision of this Act shall be construed to create any right or benefit, substantive or procedural, enforceable by any administrative or judicial action.</ins>
