From the Congressional Glossary – Including Legislative and Budget Terms
Governmental Receipts
photo credit: ben_osteenCollections 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.)
Fund Accounting | Fund Balance | Elements of Governmental Financial Statements | CPA Exam FAR
More
- President’s Budget 2012, Table 33-1. Federal Programs by Agency and Account GPO
- Tax Statistics – IRS
- President’s Budget 2012, Table 15.1 – Total Government Receipts in Absolute Amounts and as Percentages of GDP: 1948–2010 (.xls spreadsheet) – FDsys
- “Federally Supported Water Supply and Wastewater Treatment Programs,” CRS Report RL30478 (47-page PDF
) - “Social Security Primer,” CRS Report R42035 (20-page PDF)
- “Rules and Practices Governing Consideration of Revenue Legislation in the House and Senate,” CRS Report R41408 (26-page PDF)
- The Economic Effects of Financing a Large and Permanent Increase in Government Spending, Congressional Budget Office, CBO Working Paper 57201, March 2021 (42-page PDF
)
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