Governmental Receipts (

From the Congressional Glossary – Including Legislative and Budget Terms

Governmental Receipts

Close-up of the receipts spooling out
Creative Commons License photo credit: ben_osteen

Collections from the public based on the government’s exercise of its sovereign powers, including individual and corporate income taxes and social insurance taxes, excise taxes, duties, court fines, compulsory licenses, and deposits of earnings by the Federal Reserve System. Gifts and contributions (as distinguished from payments for services or cost-sharing deposits by state and local governments) are also counted as governmental receipts. Total governmental receipts include those specifically designated as off-budget by provisions of law.

Total governmental receipts are compared with total outlays in calculating the budget surplus or deficit. (See also Federal Fund Accounts; Gross Basis and Net Basis under Budgeting in Relation to Totals under Bases of Budgeting; Off-Budget; On-Budget.)


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