104 STAT. 1388-504 PUBLIC LAW 101-508—NOV. 5, 1990 tion which had been submitted under this subsection to the Chief Counsel for Advocacy of the Small Business Administration— "(A) the Secretary shall consider the comments of the Chief Counsel for Advocacy on such proposed or temporary regulation, and "(B) the Secretary shall discuss any response to such comments in the preamble of such final regulation. "(3) SUBMISSION OF CERTAIN FINAL REGULATIONS. —In the case of the promulgation by the Secretary of any final regulation (other than a temporary regulation) which does not supersede a proposed regulation, the requirements of paragraphs (1) and (2) shall apply; except that— "(A) the submission under paragraph (1) shall be made at least 4 weeks before the date of such promulgation, and "(B) the consideration (and discussion) required under paragraph (2) shall be made in connection with the promulgation of such final regulation." 26 USC 7805 (b) EFFECTIVE DATE. —The amendment made by subsection (a) "°*®" shall apply to regulations issued after the date which is 30 days after the date of the enactment of this Act. SEC. 11622. GRAPHIC PRESENTATION OF MAJOR CATEGORIES OF FED- ERAL OUTLAYS AND INCOME. (a) GENERAL RULE,—Chapter 77 (relating to miscellaneous provisions) is amended by adding at the end thereof the following new section: "SEC. 7523. GRAPHIC PRESENTATION OF MAJOR CATEGORIES OF FED- ERAL OUTLAYS AND INCOME. "(a) GENERAL RULE. — 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— "(1) a pie-shaped graph showing the relative sizes of the major outlay categories, and "(2) a pie-shaped graph showing the relative sizes of the major income categories. "Oa) DEFINITIONS AND SPECIAL RULES.— For purposes of subsection (a)- "(1) MAJOR OUTLAY CATEGORIES. —The term 'major outlay categories' means the following: "(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 term 'major income categories' means the following: "(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.
�
