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# Tax Project Institute: The Tax Project Institute is a non-partisan, nonprofit 501(c)(3) educational and research foundation. We provide a public platform dedicated to Government Financial Literacy (GFL) — equipping everyday Americans with tools to clearly understand what they contribute in taxes to our country, how those funds are allocated and used, and how to make sense of it all in relatable, practical terms.



## Sitemaps
[XML Sitemap](https://taxproject.org/sitemap_index.xml): Includes all crawlable and indexable pages.

## Posts
- [The Internet, where would we be without it?](https://taxproject.org/era10-story3/): How a defense project sparked a whole new way to communicate across the world.
- [The Human Genome Project and Public Research](https://taxproject.org/era10-story2/): How federal research funding helped map human DNA and launch new tools for health and biotechnology.
- [CARES, Disaster Response, and Emergency Finance](https://taxproject.org/era10-story1/): How modern public finance moves quickly when households, businesses, and communities face national shocks.
- [Medicare, Medicaid, and Apollo](https://taxproject.org/era9-story3/): How one era used federal money for health coverage at home and a national mission to the Moon.
- [The Interstate Highway System](https://taxproject.org/era9-story2/): How fuel taxes, federal grants, and trust fund finance helped build a national road network.
- [The GI Bill and Public Finance](https://taxproject.org/era9-story1/): How public benefits helped millions of veterans move from war to school, work, and housing.
- [World War II Finance and Mobilization](https://taxproject.org/era8-story3/): How withholding, war bonds, procurement, and public research helped mobilize a nation.
- [WPA, TVA, and Rural Electrification](https://taxproject.org/era8-story2/): How Depression-era dollars became jobs, power, roads, schools, and local assets.
- [Social Security and Payroll Tax Finance](https://taxproject.org/era8-story1/): How a recurring payroll tax helped create a durable retirement system.
- [The 1647 School Law and Early Public Education](https://taxproject.org/era1-story1/): Education was important, even in Colonial times.
- [Liberty Bonds and World War I](https://taxproject.org/era7-story3/): How bond drives turned government borrowing into a national civic campaign.
- [The Federal Reserve and Financial Stability](https://taxproject.org/era7-story2/): How financial panics led to a central banking system for a national economy.
- [The Sixteenth Amendment and the Modern Income Tax](https://taxproject.org/era7-story1/): How a constitutional change gave the federal government a broader revenue source.
- [Utility Franchises and Public Regulation](https://taxproject.org/era6-story3/): How public streets, franchises, municipal bonds, and regulation shaped electricity, transit, water, gas, and communications.
- [Water, Sewer, and Sanitation Finance](https://taxproject.org/era6-story2/): How public money paid for the hidden systems that made dense industrial cities safer, healthier, and more workable.
- [Brooklyn Bridge as Public Finance](https://taxproject.org/era6-story1/): How city borrowing and public authority helped build an engineering landmark.
- [Reconstruction Finance and Federal Obligations](https://taxproject.org/era5-story3/): How the costs of war continued through debt, pensions, schools, relief, and rebuilding after the fighting ended.
- [Civil War Bonds and Internal Revenue](https://taxproject.org/era5-story2/): How taxes, bond markets, and new revenue offices helped sustain the Union war effort.
- [Greenbacks and the Legal Tender Acts](https://taxproject.org/era5-story1/): How the Union used paper money to meet urgent wartime needs.
- [Homestead and Land Policy as Public Finance](https://taxproject.org/era4-story3/): How federal land policy used public assets to finance opportunity.
- [Morrill Act and Land-Grant Colleges](https://taxproject.org/era4-story2/): How public land became a finance tool for practical higher education.
- [The First Bank of US and Early Finance](https://taxproject.org/era3-story2/): Why the First Bank of the United States mattered so much to a New Nation.
- [Hamilton and the Creation of Public Credit](https://taxproject.org/era3-story1/): How the new government turned Revolutionary debt into a test of national trust.
- [Fiscal Weakness under the Articles of Confederation](https://taxproject.org/era2-story3/): Revolution revealed the limits of a government that could request money but not reliably collect it.
- [Foreign Credit and the French Alliance](https://taxproject.org/era2-story2/): How loans, supplies, ships, and diplomatic recognition helped finance a war that American revenue alone could not carry.
- [Continental Currency and Inflation](https://taxproject.org/era2-story1/): Why Revolutionary paper money kept the war going but became a warning about trusting fiat money.
- [Massachusetts Bills of Credit and Paper Money](https://taxproject.org/era1-story3/): How did a Military expedition turn into our first experiment with Paper Money?
- [Colonial Road Orders and Required Labor](https://taxproject.org/era1-story2/): How did early Colonists pay for roads when cash was scarce? Learn More.
- [The Whiskey Rebellion and Tax Enforcement](https://taxproject.org/era3-story3/): Our first attempt to collect an excise tax didn't go over too well, learn more.
- [Erie Canal and Toll-Financing](https://taxproject.org/era4-story1/): How New York borrowed for a major canal and used tolls to help pay for it.
- [Tax Project and America250 Announce Partnership to Help Americans Understand How Public Finance Built the Nation for America’s 250th Anniversary](https://taxproject.org/america250-partnership/): Celebrating America's 250th Birthday!
- [Check Refund Status: Where to Find](https://taxproject.org/refund-status/): Find out where your Refund is, how to get the status of your IRS Refund check.
- [Government Spending: Obligations vs. Outlays explained](https://taxproject.org/obligations-vs-outlays/): Why do we hear so many Spending numbers, and what do they all mean? We explain and clear up the confusion
- [Washington’s Farewell Address and the Use of Debt](https://taxproject.org/washingtons-farewell-debt/): George Washington's Farewell Address Guidance to America on Debt.
- [Tax Day Is Approaching](https://taxproject.org/taxday-2026/): Taxes are due soon. Get ahead of the game and get a free estimate now.
- [Tester](https://taxproject.org/tester/): States ↕ Description ↕ Buttons ↕ Images ↕ Donut ↕ Bar Chart ↕ Bucky Balls ↕ Pills ↕ CA abc Surfers 50% 74% ✓ NY abc Yankee Fans 75% 16% × test this junk IL Deepdish test 54% 58% MT Smart test 27% 92% NM Tao 69% 12% CO choice-3 test 95% 65% 75 / 100 TX Barbecue test 17% 54% Button here to click FL Sunshine 9% 6%
- [American Dream Modeling Tool](https://taxproject.org/american-dream-pressure-map/): What pressures are there on the American Dream? There certainly are always risks and challenges, but how to evaluate and get the big picture. We've discussed the American Dream quite a bit at the Tax Project. One of our core missions, whether people believe it still exists or ever existed, is to maintain, preserve, and enhance the American Dream for future generations by creating Smarter Citizens for a Stronger Country. We think about this topic a lot and we have created various ways to view and articulate the pressures, and risks as well as the opportunities for improved outcomes. There is no set definition for it other than improving the Quality of Life, whatever that maybe, for All Americans. We've created a visualization of how we have thought about it and mapped it out, but it's just an illustration to help us think about the components, and how to weigh and look at them. There is clearly no right or wrong way, but tools like this can help you organize your thinking about the subject. It was so powerful for us that we decided to invest some time and make a tool out of it. So here is our attempt to allow you to create your own Model with another free Citizen tool. Please - change it, add to it, adjust the size and weights - it is yours to keep. The tool allows you to export to high quality formats that you can print in poster size if you choose. We hope this will be of interest and value to you. Have fun, the Tax Project team.
- [Tax Day 2026](https://taxproject.org/tax-day-2026/): Tax Day 2026 - April 15th will be here soon.
- [Paying for the AI Transition](https://taxproject.org/paying-for-the-ai-transition/): How will we pay for the AI transition if UBI and/or UHI become necessary or desired? Planning for the road ahead.
- [AI Job Loss Transition Modeling Calculator](https://taxproject.org/ai-transition-modeling/): AI Transition: The Bumpy road ahead. A conceptual framework of how it may work out, and some of the planning that needs to go into such a revolutionary change.
- [Payroll Taxes: Explained](https://taxproject.org/payroll-taxes/): Wonder what all the deductions from your Payroll check are? You're not alone, this explainer will give you the answers.
- [Fiscal Dominance: Explainer](https://taxproject.org/fiscal-dominance/): Are we entering an era of Fiscal Dominance? What is it, and what you need to know.
- [The Tax Gap: Headline vs Reality](https://taxproject.org/tax-gap/): The Tax Gap: Explainer - what is it, and how it's calculated.
- [Charitable Donations Update: An Explainer](https://taxproject.org/obbb-donation-explainer/): Big updates for Charitable Donations, now anyone can get a deduction.
- [The Budget Autopilot Challenge](https://taxproject.org/budget-autopilot/): When the budget is on Auto Pilot, there is little flexibility for Congress.
- [Universal High Income: Explainer](https://taxproject.org/universal-high-income/): Universal High Income: Utopian Future or Unobtainable Fantasy? Explainer on UHI.
- [Invest America Program: What you should know](https://taxproject.org/trump-account/): Invest America Youth accounts with a path to retire with $1 Million
- [Government Financial Literacy](https://taxproject.org/gfl-civics-quiz/): Government Financial Literacy Civics Quiz: See how well you know the countries finances
- [Social Security: Why Worker Ratios matter?](https://taxproject.org/social-security-ratios/): A steady reduction in the ratio of Workers to Beneficiaries is putting strain on Social Security.
- [Government Donations](https://taxproject.org/government-donations/): How to Donate to our Government: The Options Explained. A Quick Reference to how to help your country.

## Pages
- [Top 100 Building Events](https://taxproject.org/programs/america250/top100-building/): The Top 100 Public Finance Building events that helped shape, build, and define our Nation.
- [Timeline: National Expansion Era](https://taxproject.org/programs/america250/timeline-era-4/): National Expansion and Reform Era Public Finance Timeline
- [Timeline: Industrial Era](https://taxproject.org/programs/america250/timeline-era-6/): Industrial Era Public Finance Timeline
- [Timeline: Depression and World War II Era](https://taxproject.org/programs/america250/timeline-era-8/): Depression and WWII Era Timeline
- [Timeline: Colonial Era](https://taxproject.org/programs/america250/timeline-era-1/): Colonial Era Public Finance Timeline
- [Timeline: Civil War Era](https://taxproject.org/programs/america250/timeline-era-5/): Civil War Era Public Finance Timeline
- [250 Years of Public Finance Timeline](https://taxproject.org/programs/america250/250yrs-public-finance-timeline/): Learn more how public finance shaped and helped build America
- [250 Years of Public Finance Quiz](https://taxproject.org/programs/america250/a250-quiz/): How much do you know about Public Finance history? Test yourself, take the America 250 Quiz on Public Finance.
- [Timeline: Modern America Era](https://taxproject.org/programs/america250/timeline-era-10/): Modern Era Public Finance Timeline
- [250 Years of Public Finance in America](https://taxproject.org/programs/america250/250yrs-public-finance/): 250 Years of Public Finance in America
How Americans Funded and Built the Nation
- [Civil War Era](https://taxproject.org/programs/america250/era-5/): 250 Years of Public Finance: Civil War Era
- [Depression and War Era](https://taxproject.org/programs/america250/era-8/): 250 Years of Public Finance: Depression and War Era
- [Modern Era](https://taxproject.org/programs/america250/era-10/): 250 Years of Public Finance: Modern Era
- [National Expansion and Reform Era](https://taxproject.org/programs/america250/era-4/): 250 Years of Public Finance: National Expansion and Reform Era
- [Post War Era](https://taxproject.org/programs/america250/era-9/): 250 Years of Public Finance: Post War Era
- [Progressive to New Era](https://taxproject.org/programs/america250/era-7/): 250 Years of Public Finance: Progressive to New Era
- [Industrial Era](https://taxproject.org/programs/america250/era-6/): 250 Years of Public Finance: Industrial Era
- [Revolutionary Era](https://taxproject.org/programs/america250/era-2/): 250 Years of Public Finance: American Revolutionary Era Finance
- [New Nation Era](https://taxproject.org/programs/america250/era-3/): 250 Years of Public Finance: New Nation Era
- [Colonial Era](https://taxproject.org/programs/america250/era-1/): 250 Years of Public Finance: Colonial Era Finance
- [America250](https://taxproject.org/programs/america250/)
- [Programs](https://taxproject.org/programs/)
- [All FAQs](https://taxproject.org/gfl/faqs/): Government Financial Literacy FAQs brought to you by the Tax Project Institute
- [Workforce & Contractors](https://taxproject.org/gfl/workforce/): Government Workforce and Contractors
- [Government Financial Literacy](https://taxproject.org/gfl/): Government Financial Literacy
- [Transparency & Oversight](https://taxproject.org/gfl/transparency/): Transparency, Open Government and Oversight
- [State & Local Finance](https://taxproject.org/gfl/salt/): State & Local Government Finance
- [Spending](https://taxproject.org/gfl/spending/): Government Spending & Outlays
- [Revenues & Taxes](https://taxproject.org/gfl/taxes/): Government Revenue and Taxes
- [Procurement & Grants](https://taxproject.org/gfl/grants/): Government Procurement, Contracts, and Grants
- [Money & Federal Reserve](https://taxproject.org/gfl/fed/): Money, Monetary Policy and the Federal Reserve Central Bank of the United States
- [Inflation & Prices](https://taxproject.org/gfl/inflation/): Inflation & Price Stability
- [Economic Growth & GDP](https://taxproject.org/gfl/economics/): Economic Growth and Gross Domestic Product (GDP)
- [Debt & Interest](https://taxproject.org/gfl/debt/): US National Debt and Debt Service Interest
- [Budget & Process](https://taxproject.org/gfl/budget/): US Government Congressional Budget Appropriation and Funding Process
- [Benefits & Social Insurance](https://taxproject.org/gfl/benefits/): Government Benefits & Social Insurance Programs
- [Tools](https://taxproject.org/tools/): Free Citizen Tools for the Informed Tax Payer
- [Checkout](https://taxproject.org/checkout/)
- [Cart](https://taxproject.org/cart/)
- [Alumni](https://taxproject.org/about-us/alumni/): Meet the dedicated folks who have championed Open Government, Transparency, and worked to bring Government Financial Literacy to American Citizens. We're proud of our Alumni, and all of their efforts to support the Tax Project Institute's Mission. We thank and appreciate all of our Alumni for bringing their talent and dedication to us, and what they've done for America helping to improve Government Financial Literacy. We're proud that many of our Alumni have continued to volunteer, become champions of informed Citizenry, and go on to many great institutions across our country continuing their efforts.
- [Team](https://taxproject.org/about-us/team/): Meet the Talented and Dedicated Team bringing you the Tax Project.
- [Test](https://taxproject.org/test/)
- [Official Launch](https://taxproject.org/launch/): Tax Project Institute Official Launch!
- [Forum](https://taxproject.org/forum/): Forum Navigation
- [Course Catalog](https://taxproject.org/course-catalog/)
- [Instructor Registration](https://taxproject.org/instructor-registration/): Register as instructor
- [Student Registration](https://taxproject.org/student-registration/): First Name Last Name User Name E-Mail Password Password confirmation Register Already have an account? Login
- [Dashboard](https://taxproject.org/dashboard/)
- [Confirm your Email](https://taxproject.org/confirm-you-email/): Thank you for registering for our site. Please confirm your email to use the site.
- [Copyright Notice](https://taxproject.org/copyright/): Copyright Notice, use and licensing of Tax Project Institute's copyrighted materials.

## Quizzes
- [First Quiz](https://taxproject.org/courses/test-du-jour/quizzes/first-quiz/): You're in trouble

## Timeline Stories
- [Environmental and disaster/resilience finance](https://taxproject.org/timeline/a250-event-dm-049-environmental-and-disaster-resilience-finance/): Protect air, water, communities, infrastructure, and ecosystems from pollution, disasters, and climate-related risks.
- [Post-9/11 security finance](https://taxproject.org/timeline/a250-event-dm-048-post-9-11-security-finance/): Protect transportation, borders, intelligence, defense, emergency response, and homeland security.
- [COVID and CARES emergency finance](https://taxproject.org/timeline/a250-event-dm-047-covid-and-cares-emergency-finance/): Respond to a public health and economic emergency with income support, loans, health spending, and fiscal relief.
- [Debt interest and long-term obligations](https://taxproject.org/timeline/a250-event-dm-046-debt-interest-and-long-term-obligations/): Finance commitments, emergencies, tax/spending gaps, and public investments when current revenue is insufficient.
- [Social Security and Medicare long-term finance](https://taxproject.org/timeline/a250-event-dm-045-social-security-and-medicare-long-term-finance/): Sustain retirement and health benefits across generations.
- [GPS, DARPA, and Internet public R&D](https://taxproject.org/timeline/a250-event-dm-044-gps-darpa-and-internet-public-randd/): Develop military, scientific, communication, navigation, and computing tools that could solve complex national problems.
- [National Defense Education Act and research universities](https://taxproject.org/timeline/a250-event-dm-043-national-defense-education-act-and-research-universities/): Respond to Sputnik, expand science and language education, and strengthen the talent pipeline.
- [Apollo, NASA, and Cold War R&D](https://taxproject.org/timeline/a250-event-dm-042-apollo-nasa-and-cold-war-randd/): Demonstrate scientific leadership, national confidence, and technological capacity during the Cold War.
- [Medicare and Medicaid](https://taxproject.org/timeline/a250-event-dm-041-medicare-and-medicaid/): Provide health coverage for older Americans and low-income populations.
- [Interstate Highway System and Highway Trust Fund](https://taxproject.org/timeline/a250-event-dm-040-interstate-highway-system-and-highway-trust-fund/): Improve defense mobility, commerce, commuting, and national connection.
- [FHA/VA housing finance and suburbanization](https://taxproject.org/timeline/a250-event-dm-039-fha-va-housing-finance-and-suburbanization/): Expand mortgage access, stabilize housing finance, and support postwar homebuilding.
- [GI Bill and human-capital finance](https://taxproject.org/timeline/a250-event-dm-038-gi-bill-and-human-capital-finance/): Help returning service members gain education, training, housing, and transition support.
- [Manhattan Project](https://taxproject.org/timeline/a250-event-dm-037-manhattan-project/): Develop atomic weapons during World War II before rival powers could do so.
- [World War II finance: taxes, bonds, borrowing](https://taxproject.org/timeline/a250-event-dm-036-world-war-ii-finance-taxes-bonds-borrowing/): Mobilize industry, soldiers, supplies, ships, aircraft, research, and global logistics.
- [Revenue Act of 1942 and withholding](https://taxproject.org/timeline/a250-event-dm-035-revenue-act-of-1942-and-withholding/): Raise revenue for total war from a much broader tax base.
- [TVA, REA, and Hoover Dam public power](https://taxproject.org/timeline/a250-event-dm-034-tva-rea-and-hoover-dam-public-power/): Control floods, generate power, electrify rural areas, and modernize regional economies.
- [New Deal public works: WPA, PWA, CCC](https://taxproject.org/timeline/a250-event-dm-033-new-deal-public-works-wpa-pwa-ccc/): Provide jobs, income, infrastructure, conservation, and public facilities during depression.
- [Social Security and payroll tax](https://taxproject.org/timeline/a250-event-dm-032-social-security-and-payroll-tax/): Reduce old-age insecurity and create a national contributory system.
- [Budget and Accounting Act](https://taxproject.org/timeline/a250-event-dm-031-budget-and-accounting-act/): Coordinate executive budgeting, improve accountability, and strengthen fiscal oversight.
- [World War I finance and Liberty Bonds](https://taxproject.org/timeline/a250-event-dm-030-world-war-i-finance-and-liberty-bonds/): Mobilize money for war while broadening public participation in federal finance.
- [Panama Canal](https://taxproject.org/timeline/a250-event-dm-029-panama-canal/): Shorten sea routes, improve military mobility, and expand trade capacity.
- [Federal Reserve System](https://taxproject.org/timeline/a250-event-dm-028-federal-reserve-system/): Reduce banking panics, provide elastic currency, and improve financial coordination.
- [16th Amendment and federal income tax](https://taxproject.org/timeline/a250-event-dm-027-16th-amendment-and-federal-income-tax/): Raise revenue from income rather than relying mainly on tariffs and excises.
- [Brooklyn Bridge as public works story](https://taxproject.org/timeline/a250-event-dm-026-brooklyn-bridge-as-public-works-story/): Connect Brooklyn and Manhattan, improve movement, and demonstrate modern engineering.
- [Municipal infrastructure: water, sewers, streets, schools](https://taxproject.org/timeline/a250-event-dm-025-municipal-infrastructure-water-sewers-streets-schools/): Provide safe water, sanitation, streets, schools, fire protection, and local administration.
- [Electrification and utility systems](https://taxproject.org/timeline/a250-event-dm-024-electrification-and-utility-systems/): Bring light, power, and later communication systems to cities and businesses.
- [Steel and industrial production](https://taxproject.org/timeline/a250-event-dm-023-steel-and-industrial-production/): Build the materials base for railroads, bridges, buildings, ships, and machinery.
- [Rail network and national markets](https://taxproject.org/timeline/a250-event-dm-022-rail-network-and-national-markets/): Move people, crops, coal, steel, and manufactured goods across long distances.
- [Reconstruction finance and public obligations](https://taxproject.org/timeline/a250-event-dm-021-reconstruction-finance-and-public-obligations/): Rebuild the South, protect rights, support schools, and define new public responsibilities after emancipation.
- [Transcontinental Railroad](https://taxproject.org/timeline/a250-event-dm-020-transcontinental-railroad/): Connect the country, speed movement, support settlement, and strengthen national markets.
- [First federal income tax](https://taxproject.org/timeline/a250-event-dm-019-first-federal-income-tax/): Raise wartime revenue from income when tariffs and borrowing were not enough.
- [National Banking Acts](https://taxproject.org/timeline/a250-event-dm-018-national-banking-acts/): Create a more uniform banking and currency system to support war finance and commerce.
- [Civil War finance: bonds, taxes, greenbacks, debt](https://taxproject.org/timeline/a250-event-dm-017-civil-war-finance-bonds-taxes-greenbacks-debt/): Mobilize soldiers, supplies, industry, and logistics for a national war.
- [Morrill Act and land-grant colleges](https://taxproject.org/timeline/a250-event-dm-016-morrill-act-and-land-grant-colleges/): Expand education in agriculture, engineering, military science, and practical professions.
- [Public land policy and Homestead Act](https://taxproject.org/timeline/a250-event-dm-015-public-land-policy-and-homestead-act/): Promote settlement, raise revenue, reward service, and expand the economy.
- [National Road and American System](https://taxproject.org/timeline/a250-event-dm-014-national-road-and-american-system/): Connect western settlements to eastern markets and reduce travel barriers.
- [Erie Canal and toll-financed infrastructure](https://taxproject.org/timeline/a250-event-dm-013-erie-canal-and-toll-financed-infrastructure/): Connect western farms and eastern markets, reduce transportation costs, and grow New York's economy.
- [Whiskey Rebellion](https://taxproject.org/timeline/a250-event-dm-012-whiskey-rebellion/): Test whether the new federal government could enforce revenue laws while preserving legitimacy.
- [First Bank of the United States](https://taxproject.org/timeline/a250-event-dm-011-first-bank-of-the-united-states/): Support public credit, manage federal deposits, and stabilize financial operations.
- [Hamilton public credit and debt assumption](https://taxproject.org/timeline/a250-event-dm-010-hamilton-public-credit-and-debt-assumption/): Restore trust, fund debts, and prove the new government could honor obligations.
- [Treasury, customs, and federal revenue collection](https://taxproject.org/timeline/a250-event-dm-009-treasury-customs-and-federal-revenue-collection/): Collect revenue, pay national expenses, and organize federal financial administration.
- [Constitution taxing and borrowing powers](https://taxproject.org/timeline/a250-event-dm-008-constitution-taxing-and-borrowing-powers/): Create a government able to raise revenue, pay debts, regulate commerce, and provide for common defense.
- [Colonial paper money and emergency finance](https://taxproject.org/timeline/a250-event-dm-003-colonial-paper-money-and-emergency-finance/): Pay soldiers, support defense, and keep commerce moving when specie was scarce.
- [Roads, ports, courts, militias, and local civic institutions](https://taxproject.org/timeline/a250-event-dm-002-roads-ports-courts-militias-and-local-civic-institutions/): Keep settlements functioning, enforce rules, support trade, and provide defense.
- [Colonial local finance: rates, levies, fees, fines, quit-rents](https://taxproject.org/timeline/a250-event-dm-001-colonial-local-finance-rates-levies-fees-fines-quit-rents/): Build local order and public services close enough for residents to see and approve.
- [Modern America Timeline Frame](https://taxproject.org/timeline/a250-bridge-era-10-modern-america/): Watch inherited systems meet new risks: digital platforms, long-term commitments, debt, emergencies, security, and resilience.
- [Postwar United States Timeline Frame](https://taxproject.org/timeline/a250-bridge-era-09-postwar-united-states/): Watch public finance turn victory into opportunity, infrastructure, health coverage, science, and mobility.
- [Great Depression and World War II Timeline Frame](https://taxproject.org/timeline/a250-bridge-era-08-great-depression-and-world-war-ii/): Watch federal finance scale during emergency, relief, recovery, and total war.
- [Progressive Era to New Era Timeline Frame](https://taxproject.org/timeline/a250-bridge-era-07-progressive-era-to-new-era/): Watch modern federal finance emerge through income taxes, central banking, public works, war bonds, and budgeting.
- [Rise of Industrial America Timeline Frame](https://taxproject.org/timeline/a250-bridge-era-06-rise-of-industrial-america/): Watch public systems make industrial cities and national markets workable.

## GFL FAQs
- [What are the key financial performance indicators for my state or local government?](https://taxproject.org/gfl-faq/what-are-the-key-financial-performance-indicators-for-my-state-or-local-government/): Key financial performance indicators for state and local governments include measures like the general fund balance as a percentage of expenditures, trends in recurring revenues versus operating expenses, and debt service requirements as a share of annual income. Additional important indicators are liquidity (such as cash and investments compared to current liabilities), debt per capita, and the funding status of pensions and other long-term obligations. Looking at these figures over several years provides a clearer picture than any single year snapshot, helping spot persistent strengths or looming trouble.
- [How does state aid to local governments affect my property taxes?](https://taxproject.org/gfl-faq/how-does-state-aid-to-local-governments-affect-my-property-taxes/): When states provide more aid for schools, public safety, or infrastructure, local governments may need to raise less from property taxes to fund the same services. When state aid falls, localities often face choices: increase local taxes or fees, reduce services, or both. The Census finance survey reports intergovernmental aid from states to local governments and local property-tax collections. Reviewing both helps residents see how changes in state policy flow through to local bills.
- [How can I find out if my city’s finances have been audited recently?](https://taxproject.org/gfl-faq/how-can-i-find-out-if-my-citys-finances-have-been-audited-recently/): Cities publish their annual financial report with an independent auditor’s opinion; look on the Finance or Clerk’s webpage. If your city spends significant federal funds, it will also have a Single Audit that is filed in the Federal Audit Clearinghouse. You can search the Clearinghouse by name and year to confirm whether a recent audit exists and read any findings and corrective actions.
- [What is a special assessment tax, and when can a local government use one?](https://taxproject.org/gfl-faq/what-is-a-special-assessment-tax-and-when-can-a-local-government-use-one/): A special assessment is a charge on properties that receive a specific benefit, such as a new sidewalk, street lighting district, or sewer connection. Unlike a general property tax, it is limited to parcels that benefit. State laws govern when and how assessments can be levied. The Census Bureau’s finance classifications define special assessments and how they are reported, which helps residents compare practices across places.
- [How can I check for transparency and accountability in my local government’s financial reporting?](https://taxproject.org/gfl-faq/how-can-i-check-for-transparency-and-accountability-in-my-local-governments-financial-reporting/): Look for timely posting of the adopted budget, mid-year updates, and the annual financial report with an independent auditor’s opinion. Check whether bond disclosures are current on EMMA and whether any Single Audit findings were resolved. These documents are public records. Together, they show how plans matched results and whether controls are strong.
- [What is the purpose of a rainy-day fund at the state level?](https://taxproject.org/gfl-faq/what-is-the-purpose-of-a-rainy-day-fund-at-the-state-level/): A rainy-day fund (also called a budget stabilization fund) is savings set aside to cushion revenue shortfalls or emergencies without severe cuts or tax spikes. Rules usually limit how much can be deposited or withdrawn and under what conditions. CRS and GAO describe how these funds work and how states used them in past downturns. Your state’s budget documents disclose balances and any planned deposits or withdrawals.
- [Can I find out how much my local government spends on specific services per citizen?](https://taxproject.org/gfl-faq/can-i-find-out-how-much-my-local-government-spends-on-specific-services-per-citizen/): Yes, you can approximate per-person costs by dividing spending in a service area (for example, police or parks) by the population served. Use your city’s adopted budget or annual financial report for the spending figure and Census population for the denominator. For comparisons across places, the Census finance survey reports expenditures by function for thousands of governments each year. Pair those with Census population tables to build consistent per-capita comparisons.
- [How do state and local governments manage and report on the use of federal grant money?](https://taxproject.org/gfl-faq/how-do-state-and-local-governments-manage-and-report-on-the-use-of-federal-grant-money/): When spending federal awards, governments must follow the Uniform Guidance rules for financial management, procurement, and reporting. Large recipients undergo a “Single Audit” that tests compliance with grant requirements. Single Audit reports are publicly searchable in the Federal Audit Clearinghouse. Combined with local budget and financial reports, they show how federal dollars were used and whether any findings need correction.
- [What is a fiscal note, and how can it help me understand the financial impact of a proposed local law?](https://taxproject.org/gfl-faq/what-is-a-fiscal-note-and-how-can-it-help-me-understand-the-financial-impact-of-a-proposed-local-law/): A fiscal note estimates how a proposal would change revenues, spending, staffing, or fees. In many states and cities, legislative rules require a fiscal note before a vote so elected officials and the public can see the likely costs. State legislative websites explain their fiscal note process and publish the notes online. The National Conference of State Legislatures provides a helpful overview and links to state practices.
- [How do state and local governments respond to economic downturns or recessions?](https://taxproject.org/gfl-faq/how-do-state-and-local-governments-respond-to-economic-downturns-or-recessions/): Because most must balance their budgets, states and localities often reduce spending, delay hiring or projects, tap rainy-day funds, or raise certain revenues when the economy weakens. Federal aid can help stabilize services, especially for public health, schools, and transit. GAO and CRS provide overviews of these tools and how they were used in past recessions. Reviewing these reports helps residents anticipate likely actions in their community.
- [Where can I find out how much my mayor or city council members are paid?](https://taxproject.org/gfl-faq/where-can-i-find-out-how-much-my-mayor-or-city-council-members-are-paid/): The adopted budget or a compensation schedule usually lists pay for elected officials and staff. Some states require centralized salary reporting portals. City charters or ordinances may also set pay and benefits and are posted by the clerk. Use the USA.gov directory to find your city’s official website or clerk’s office, then search for “budget,” “pay schedule,” or “compensation.” These are primary public records.
- [How do state and local government pensions affect their long-term financial stability?](https://taxproject.org/gfl-faq/how-do-state-and-local-government-pensions-affect-their-long-term-financial-stability/): Pension promises are long-term obligations. If contributions and investment returns are lower than expected, unfunded liabilities can grow and put pressure on budgets. When plans are well funded and managed, the costs are steadier and more predictable. You can review plan assets, liabilities, and contributions in the Census Bureau’s public pensions survey and in your government’s pension financial reports and actuarial valuations, which are publicly posted.
- [Do State & Local governments have the same oversight as Federal level with respect to Hands off Distance to Contracts?](https://taxproject.org/gfl-faq/do-state-local-governments-have-the-same-oversight-as-federal-level-with-respect-to-hands-off-distance-to-contracts/): States and localities operate under their own procurement and ethics laws, which require competitive processes and conflict-of-interest safeguards. When they spend federal grant funds, they must also follow federal procurement standards, including written policies, competition, cost reasonableness, and conflict rules. These federal standards are detailed in the Uniform Guidance. They apply to states, local governments, and certain nonprofits whenever federal assistance pays the bill, adding another layer of accountability.
- [What is the debt-to-GDP ratio for my state or city?](https://taxproject.org/gfl-faq/what-is-the-debt-to-gdp-ratio-for-my-state-or-city/): For states, divide state debt outstanding by state gross domestic product (GDP). The Census Bureau reports state debt, and the Bureau of Economic Analysis publishes GDP by state. This yields a transparent ratio you can compare year to year. There is no standard “city GDP” nationwide. For large areas, BEA reports metropolitan-area GDP; for individual cities that are not metro anchors, a proxy may not exist. Use local debt from the Census finance survey and compare to metro GDP with care, noting the difference in boundaries.
- [How does my state’s revenue come from sources other than taxes, such as lotteries or fees?](https://taxproject.org/gfl-faq/how-does-my-states-revenue-come-from-sources-other-than-taxes-such-as-lotteries-or-fees/): States collect non-tax revenues from charges for services (such as tuition or park fees), licenses, fines, fees, and enterprise activities, plus net proceeds from state lotteries where authorized. These sources can be significant for some states and programs. The Census finance survey reports revenues by type—including charges, licenses, and lottery proceeds—so you can see their role over time and compare across states.
- [Can a State go bankrupt? What would happen?](https://taxproject.org/gfl-faq/can-a-state-go-bankrupt-what-would-happen/): No. Federal law does not allow states to file for bankruptcy. Chapter 9 provides a process only for municipalities (cities, counties, certain districts) and only when state law authorizes it. If a municipality files, a federal bankruptcy court oversees a plan to adjust debts while essential services continue. State governments facing stress must address it through policy changes, refinancing, or other actions under state law.
- [How do states handle budget shortfalls?](https://taxproject.org/gfl-faq/how-do-states-handle-budget-shortfalls/): When revenues fall below plan, states typically use a mix of tools: tapping rainy-day funds, freezing or cutting spending, delaying projects, transferring funds, or, less often, raising taxes or fees. Mid-year adjustments are common during recessions to keep budgets in balance.
- [Can states run a debt like the Federal National Debt?](https://taxproject.org/gfl-faq/can-states-run-a-debt-like-the-federal-national-debt/): States can issue debt, mainly to fund capital projects like roads and schools, but most are required by law or constitution to maintain balanced operating budgets. While the federal government can run persistent deficits and expand its debt without a strict upper bound, states must generally align revenues and expenditures each year, sharply limiting how much debt they can accumulate for day-to-day operations.
- [How can I participate in a local budget hearing or provide my feedback on spending priorities?](https://taxproject.org/gfl-faq/how-can-i-participate-in-a-local-budget-hearing-or-provide-my-feedback-on-spending-priorities/): Budget timelines and hearing notices are posted on your city or county website and often published as legal notices. You can submit comments in person, by email, or through online portals when available. Many meetings offer live streams and recorded replays. Use your state’s open-meetings and public-records rules to access agendas, presentations, and backup documents. Start at your city or county clerk’s page or use the USA.gov directory to find the right office.
- [What is a municipal bond, and how are local governments using them to fund projects?](https://taxproject.org/gfl-faq/what-is-a-municipal-bond-and-how-are-local-governments-using-them-to-fund-projects/): All bonds are debt instruments, the issuer is taking on debt. A municipal bond is debt issued by state or local government, and is essentially a loan from investors to the debt issuer. Governments issue bonds to finance long term and capital intensive projects such as schools, water systems, and roads, spreading costs over the assets’ useful life. Some bonds are tax-exempt for investors; others are taxable. Official statements, continuing disclosures, and trade data for municipal bonds are posted on the SEC-regulated EMMA system. Reviewing these filings shows the purpose of the bond, repayment sources, and risks in plain view for residents.
- [How are the funds from local taxes specifically allocated to my schools, roads, and police force?](https://taxproject.org/gfl-faq/how-are-the-funds-from-local-taxes-specifically-allocated-to-my-schools-roads-and-police-force/): The adopted budget and appropriation ordinances show which departments and programs receive funding and from which revenue sources. School funding may be in a separate school-district budget. Transportation projects often appear in a capital plan with one-time costs spread over multiple years. To understand categories and compare with other places, use the Census Bureau’s finance survey, which classifies spending by function (education, public safety, transportation, etc.). Your city or district’s budget pages provide the line-item details for local decisions.
- [How can I access a public, easy-to-read version of my city or county budget?](https://taxproject.org/gfl-faq/how-can-i-access-a-public-easy-to-read-version-of-my-city-or-county-budget/): Most governments publish a “budget-in-brief” or summary alongside the full budget. These explain major revenues, spending by department or program, and key changes from last year in plain language and charts. The adopted budget and annual financial report are usually posted on the city or county website under Finance, Budget, or the Clerk. If you need comparable data across places, use the Census Bureau’s State and Local Government Finance tables. These federal datasets are downloadable and let you compare your city or county with peers.
- [What is the difference between property tax, sales tax, and income tax at the state and local levels?](https://taxproject.org/gfl-faq/what-is-the-difference-between-property-tax-sales-tax-and-income-tax-at-the-state-and-local-levels/): Property tax is charged on the value of real property (land and buildings) and is a primary local revenue source for cities, counties, and school districts. Sales tax applies to purchases of goods (and in some places services); it is typically collected at the point of sale and shared by states and localities. State income tax is based on individual or business income and is usually collected by the state, with some localities levying their own income taxes. You can see how much each tax contributes in your area by reviewing your state’s and locality’s revenue tables and the Census Bureau’s finance survey, which reports property, sales, and income tax collections by government and by year.
- [How does my state or local government’s budget process differ from the federal one?](https://taxproject.org/gfl-faq/how-does-my-state-or-local-governments-budget-process-differ-from-the-federal-one/): States and localities adopt their own yearly budgets through public hearings and votes by city councils, county boards, or state legislatures. Most have balanced-budget requirements for operating funds, so they must match planned spending with expected revenues or make mid-year fixes when revenues fall short. Capital projects (like roads and water systems) are often funded separately through multi-year plans and bonds. The federal government follows a different process and can run annual deficits. To see state and local money flows and compare across places, use the Census Bureau’s State and Local Government Finance data; for your community’s specifics, read the adopted budget and annual financial report posted on your regional government website. Additionally, NASBO a non profit 501c3 offers great information on State budgets.
- [Where can I find independent analysis of government spending and its effectiveness?](https://taxproject.org/gfl-faq/where-can-i-find-independent-analysis-of-government-spending-and-its-effectiveness/): Start with CBO (budget analysis and program costs), GAO (audits and evaluations), and agency Inspectors General (program-specific reviews). These sources are nonpartisan and publish methods and data so their conclusions can be checked. Pair these with transparency portals like USAspending and Performance.gov to trace dollars to results. Using these together supports fact-based civic discussions.
- [How many countries entire economies are larger than what the US paid in Interest charges alone in FY 2024?](https://taxproject.org/gfl-faq/how-many-countries-entire-economies-are-larger-than-what-the-us-paid-in-interest-charges-alone-in-fy-2024/): To compare, use the official U.S. net interest outlays for FY2024 and line them up against each country’s GDP in current U.S. dollars. Treasury’s MTS , OMB Historical Tables, and the Federal Reserve FRED site report annual net interest; the World Bank publishes country GDP. Sort the GDP list and count how many exceed the U.S. net-interest dollar amount. Citing these primary sources keeps the comparison consistent and reproducible.
- [Does spending on the Interest paid on the National Debt crowd out other spending?](https://taxproject.org/gfl-faq/does-spending-on-the-interest-paid-on-the-national-debt-crowd-out-other-spending/): Interest payments are mandatory and must be made before many other priorities. So YES, when interest costs rise there is less room left in the budget for other programs unless taxes rise, other spending falls, or the the budget takes on more debt. CBO’s baseline shows how net interest compares with other categories over time, helping voters and officials weigh trade-offs in a transparent way.
- [What is the difference between direct spending and tax expenditures?](https://taxproject.org/gfl-faq/what-is-the-difference-between-direct-spending-and-tax-expenditures/): Direct spending is money the government pays out under laws—either mandatory (like Medicare) or annually appropriated (like most agency operations). Tax expenditures are special exclusions, deductions, credits, or preferential rates in the tax code that reduce taxes for certain activities or groups. OMB and the Joint Committee on Taxation (JCT) publish annual tax-expenditure lists and totals. Reviewing both cash outlays and tax expenditures gives a fuller picture of federal spending and taxable deducations.
- [How do federal grants and spending bills impact my state and local governments?](https://taxproject.org/gfl-faq/how-do-federal-grants-and-spending-bills-impact-my-state-and-local-governments/): Congress appropriates funds that agencies distribute by formula or competition through grants and cooperative agreements. These dollars support schools, roads, public health, and more. USAspending provides state profiles and recipient-level details so residents can see how much funding flows to their communities and which programs are involved. You can also use the Smarter Citizen app by the Tax Project to see the Fund Flow to and from States.
- [How can I hold government agencies accountable for their spending?](https://taxproject.org/gfl-faq/how-can-i-hold-government-agencies-accountable-for-their-spending/): Use official oversight tools: read GAO and IG reports, check USAspending award data, and compare agency goals and results on Performance.gov. If you have questions or concerns, contact your member of Congress or the relevant IG office. These resources are designed for public use and include plain-language summaries plus the underlying data and audits.
- [What is a Continuing Resolution, and why is it used instead of a budget?](https://taxproject.org/gfl-faq/what-is-a-continuing-resolution-and-why-is-it-used-instead-of-a-budget/): A Continuing Resolution (CR) is a temporary law that keeps agencies funded at existing or specified levels when regular appropriations have not been enacted on time. It prevents a funding gap between the expiration of the last appropriation and a new budget being approved thus allowing operations to continue. The Congressional Research Service (CRS) explains typical provisions, durations, and impacts on agencies and grants. Understanding CRs helps citizens track why deadlines matter in the budget cycle.
- [How does the National Debt affect future generations and the long-term health of the economy?](https://taxproject.org/gfl-faq/how-does-the-national-debt-affect-future-generations-and-the-long-term-health-of-the-economy/): The National debt affects future generations by increasing the government’s interest costs, which can crowd out other budget priorities and reduces government flexibility to respond to recessions or emergencies. As debt grows, it can push up long-term interest rates, making borrowing more expensive for businesses and consumers. This hampers economic growth and may burden future taxpayers with repaying debt accumulated for current spending.
- [How does the government decide which programs to fund and which to cut?](https://taxproject.org/gfl-faq/how-does-the-government-decide-which-programs-to-fund-and-which-to-cut/): The government decides which programs to fund or cut through a multi-step process starting with the President’s budget proposal, which reflects administration priorities and agency requests. This proposal is submitted to Congress, where the House and Senate Budget Committees draft budget resolutions setting overall spending and revenue targets. These resolutions provide a framework but do not allocate specific funds.
- [What is the role of the Congressional Budget Office (CBO) in government spending?](https://taxproject.org/gfl-faq/what-is-the-role-of-the-congressional-budget-office-cbo-in-government-spending/): CBO is a nonpartisan legislative branch agency that provides Congress with budget and economic analysis. It does not make policy or decide what to fund. CBO estimates the cost of proposed bills, analyzes the budget outlook, and publishes methods and data so the public can review how the numbers were derived. (See our Article)
- [Where can I find details on the total cost of major government projects and how they compare to original estimates?](https://taxproject.org/gfl-faq/where-can-i-find-details-on-the-total-cost-of-major-government-projects-and-how-they-compare-to-original-estimates/): Start with GAO evaluations and agency IG reports, which audit major projects for cost, schedule, and performance. USAspending.gov shows contract and grant awards tied to each program so you can see obligations and recipients. For legislation that launched or changed a project, CBO’s cost estimates explain the expected budget impact at the time of passage, making it easier to compare plans with outcomes.
- [How are earmarks and pork barrel spending defined, and how do they impact the budget?](https://taxproject.org/gfl-faq/how-are-earmarks-and-pork-barrel-spending-defined-and-how-do-they-impact-the-budget/): Earmarks and pork barrel spending refer to funds that members of Congress allocate for specific projects, typically benefiting their own districts or states. Today, the House calls them “Community Project Funding” and the Senate calls them “Congressionally Directed Spending.” These are line-item awards requested by Members of Congress that must comply with published eligibility and disclosure rules. While they constitute a small share of total government spending and must fit within regular appropriations limits, critics argue that earmarks can be used to bypass normal competitive processes and steer taxpayer money for political gain or local favors.
- [How much does the U.S. government spend per tax payer each year?](https://taxproject.org/gfl-faq/how-much-does-the-u-s-government-spend-per-tax-payer-each-year/): There is no single official “per taxpayer” figure because “taxpayer” can mean returns filed, individuals, or households. Since the IRS does not count individuals, most common reporting use the number of returns filed as a proxy for taxpayer. A simple approach would be to divide total outlays (spending) by the number of federal individual income tax returns filed in that year. The IRS Statistics of Income (SOI) tables report counts of returns; combine those with OMB outlays to compute your preferred measure, and state your definition clearly. For example in FY 2024 the Federal government spent $6.8 trillion and there were roughly 154 million returns in IRS SOI data released in 2025 for 2022 data. That would equate to around $44 thousand per taxpayer.
- [How much does the U.S. government spend per capita each year?](https://taxproject.org/gfl-faq/how-much-does-the-u-s-government-spend-per-capita-each-year/): Per-person spending equals total federal outlays divided by the U.S. population for that year. You can compute this by pairing OMB’s outlay totals with the Census Bureau’s (or BEA’s) population series. In FY 2024 Federal spending was $6.8 trillion, and the last 2020 Census there were 331 Million Americans equating to over $20 thousand per year in Federal Spending per capita. Total Federal, State, and Local Government revenue was estimated over $11 trillion equating to over $30 thousand per capita in total government spending per capita.
- [How can I submit my own ideas for how the government should spend money?](https://taxproject.org/gfl-faq/how-can-i-submit-my-own-ideas-for-how-the-government-should-spend-money/): Congratulations, your participation strengthens our democracy. You can send public comments on proposed rules at Regulations.gov, submit testimony or public-witness statements to House and Senate Appropriations (during open periods), and contact your elected Congressional representatives directly. Local town halls and agency listening sessions are additional channels. These inputs become part of the public record. Use the official portals below to find open dockets and instructions for submissions.
- [What is the process for auditing government agencies and how transparent is it?](https://taxproject.org/gfl-faq/what-is-the-process-for-auditing-government-agencies-and-how-transparent-is-it/): Agencies are audited by independent Inspectors General (IGs), the Government Accountability Office (GAO), and external auditors for financial statements. These bodies review internal controls, spending, and program results. Reports are public and searchable—Oversight.gov aggregates IG reports across agencies, and GAO publishes its findings and recommendations. This system lets citizens trace issues and track corrective actions.
- [How does the government’s borrowing affect interest rates on consumer loans?](https://taxproject.org/gfl-faq/how-does-the-governments-borrowing-affect-interest-rates-on-consumer-loans/): Government borrowing influences overall demand for credit and the supply of Treasury securities, which help set benchmark interest rates throughout the economy. When investors expect higher inflation or larger deficits, long-term Treasury yields can rise, affecting mortgage and auto loan rates. No single factor determines consumer rates, but the Congressional Budget Office (CBO) and the Federal Reserve track how deficits, inflation, and monetary policy interact. Following these official releases helps households understand why rates move.
- [Are there any online tools or dashboards that show real-time federal spending?](https://taxproject.org/gfl-faq/are-there-any-online-tools-or-dashboards-that-show-real-time-federal-spending/): Yes. USAspending.gov provides near-real-time award data reported by agencies, and FiscalData.Treasury.gov hosts live series like the debt, receipts, and outlays with APIs for reuse. Treasury’s Monthly Treasury Statement summarizes each month’s receipts and spending. The Smarter Citizen app by the Tax Project shows the same near-real-time data with interactive visualizations that allow you to explore the data. These sites are designed for public transparency: you can search by place, program, and recipient, and download the exact data used in the charts.
- [How much of the Federal budget is allocated to Defense, Social programs, and Infrastructure?](https://taxproject.org/gfl-faq/how-much-of-the-federal-budget-is-allocated-to-defense-social-programs-and-infrastructure/): The shares change over time, but you can see the breakout in the Office of Management & Budget (OMB) Historical Tables and in the Budget summary tables, which break out Defense, Health, Social Security, Income Security, transportation, and more. In general the large Entitlement and Mandatory spending programs, like Social Security and Medicaid/Medicare and Interest on Debt, make up the vast majority of Federal funding (> 60%). Discretionary spending is all other categorie make up the remainder with Defense around 13%. Infrastructure spending is not broken out but falls across several categories including Transportation, Energy, and Commerce and is thought to be under 5% in total. For a program-by-program view, USAspending.gov allows you to explore spending by budget function, agency, and award type with downloadable source data.
- [What is the difference between mandatory and discretionary government spending?](https://taxproject.org/gfl-faq/what-is-the-difference-between-mandatory-and-discretionary-government-spending/): Mandatory spending (sometimes called “direct spending”) is set by laws for programs like Social Security, Medicare/Medicaid, Interest on National Debt; spending automatically occurs unless the underlying laws change and represent the majority of the Federal Budget (over 60%). Discretionary spending, as the name implies, is subject to change including elimination. This includes areas that many people might think are mandatory like Defense and Education. Each year discretionary budget proposals are sent to Congressional appropriations and covers things like Defense, Education, and most Agency operations.
- [Can Federal Agencies spend more than their allocated budget if they need to for emergencies without authorization?](https://taxproject.org/gfl-faq/can-federal-agencies-spend-more-than-their-allocated-budget-if-they-need-to-for-emergencies-without-authorization/): No. Agencies may not obligate or spend beyond what Congress has provided except as permitted by law. The Antideficiency Act prohibits spending in excess of or in advance of appropriations. For true emergencies, Congress can pass supplemental appropriations or laws that provide specific emergency authorities. OMB, GAO, and agency Inspectors General monitor compliance and report violations publicly.
- [Does all new spending need to be offset by cuts or revenue increases?](https://taxproject.org/gfl-faq/does-all-new-spending-need-to-be-offset-by-cuts-or-revenue-increases/): No, new spending does not always have to be offset by cuts or revenue increases. Whether Congress must offset new spending depends on the specific budget rules in place, such as budget resolutions, PAYGO (Pay-As-You-Go) laws, or chamber rules. Some spending is statutorily required to be offset, especially under PAYGO, which mandates that new mandatory spending or tax cuts that increase the deficit must be balanced by savings or revenues. However, Congress can also designate certain spending as emergencies or exempt from offset requirements.
- [How can I find out if my local representative is voting for a bill that increases or decreases government spending?](https://taxproject.org/gfl-faq/how-can-i-find-out-if-my-local-representative-is-voting-for-a-bill-that-increases-or-decreases-government-spending/): You can look up the bill on Congress.gov to read the text and committee reports, then check whether the Congressional Budget Office issued a cost estimate explaining the expected budget effect (increases, decreases, or no significant change). To see how your member voted, use the House or Senate roll-call pages linked from Congress.gov. These official records support community oversight of proposed spending.
- [What is the National Debt, and how does it differ from the annual budget deficit?](https://taxproject.org/gfl-faq/what-is-the-national-debt-and-how-does-it-differ-from-the-annual-budget-deficit/): The National Debt is the total amount the federal government owes to creditors, built up over many years. It rises when the government runs budget deficits and falls when it runs surpluses. A Deficit occurs when there is a shortfall in the annual Federal budget for a single year when spending exceeds revenues. Treasury tracks the debt daily in their Debt to the Penny site, while OMB and CBO report the yearly deficit and projections so residents can see trends and drivers.
- [How is the federal budget created, and where can I find a simple breakdown of how my tax dollars are spent?](https://taxproject.org/gfl-faq/how-is-the-federal-budget-created-and-where-can-i-find-a-simple-breakdown-of-how-my-tax-dollars-are-spent/): The President proposes a budget prepared by the Office of Management and Budget (OMB). Congress then writes and passes spending and revenue bills through its budget, authorizing, and appropriations processes; the President signs or vetoes them. Agencies execute the enacted laws, and Treasury reports the actual cash in and out. For a plain-English view of where money comes from and where it goes, use OMB’s Budget of the U.S. Government and Treasury’s Monthly Treasury Statement and USAspending.gov, or the Smarter Citizen app by the Tax Project which provide interactive tables, charts, and download-ready data the public can audit. (See our Article)
- [Can the Federal Reserve just print (create) money?](https://taxproject.org/gfl-faq/can-the-federal-reserve-just-print-create-money/): The Treasury creates the phyiscal money supply (bill and coins), and has the ability to "print" money as authorized up the the Debt limit. The phsical money supply is about 11% of the overall money supply. The Fed does not per say "print" money but it does "create" money including almost 90% of the money supply. When the Fed buys securities, it pays by crediting banks’ reserve accounts, creating reserves electronically - essentially creating money and increasing money supply and this is often what is meant by "printing" money. This can lower interest rates and support credit during stress. The Fed cannot spend money on goods and services or fund government programs; only Congress and the Treasury do that through the budget process. All such actions are disclosed on the Fed’s balance sheet and in policy announcements. The public can track the size of the portfolio, the reasons for changes, and how these choices fit within the Fed’s mandate.

## Categories
- [America 250 Stories](https://taxproject.org/topic/education/america250/a250-posts/)
- [America250](https://taxproject.org/topic/education/america250/)
- [Budget](https://taxproject.org/topic/spend/budget/)
- [Calculators](https://taxproject.org/topic/tools/calculators/)
- [Charitable Donations](https://taxproject.org/topic/tax/charitable-donations/)
- [Classroom](https://taxproject.org/topic/education/class/)
- [Counters](https://taxproject.org/topic/tools/counters/)
- [Data](https://taxproject.org/topic/tools/data/)
- [Debt Service](https://taxproject.org/topic/econ/debt-service/)
- [Economics](https://taxproject.org/topic/econ/)
- [Education](https://taxproject.org/topic/education/)
- [Entitlements](https://taxproject.org/topic/tax/entitlements/)
- [Events](https://taxproject.org/topic/events/)
- [Feature](https://taxproject.org/topic/feature/)
- [Federal Spend](https://taxproject.org/topic/spend/fedspend/)
- [Federal Taxes](https://taxproject.org/topic/tax/fed/)
- [Fiscal](https://taxproject.org/topic/econ/fiscal/)
- [Global Taxes](https://taxproject.org/topic/tax/global/)
- [Government Awards](https://taxproject.org/topic/spend/awards/)
- [Government Financial Literacy](https://taxproject.org/topic/education/government-financial-literacy/)
- [Graphics and Charts](https://taxproject.org/topic/tools/graphics-and-charts/)
- [History](https://taxproject.org/topic/education/history/)
- [Inflation](https://taxproject.org/topic/tax/inflation/)
- [Infographics](https://taxproject.org/topic/tools/infographic/)
- [Investing](https://taxproject.org/topic/education/investing/)
- [Local Taxes](https://taxproject.org/topic/tax/local/)
- [Monetary](https://taxproject.org/topic/econ/monetary/)
- [National Debt](https://taxproject.org/topic/econ/national-debt/)
- [News](https://taxproject.org/topic/news/)
- [Opinion](https://taxproject.org/topic/tax/oped/)
- [Payroll Taxes](https://taxproject.org/topic/tax/payroll-taxes/)
- [Philosophy](https://taxproject.org/topic/econ/philosophy/)
- [Policy](https://taxproject.org/topic/tax/policy/)
- [Programs](https://taxproject.org/topic/programs/)
- [Quiz](https://taxproject.org/topic/education/quiz/)
- [Research](https://taxproject.org/topic/tax/research/)
- [Social Security](https://taxproject.org/topic/programs/social-security/)
- [Spend](https://taxproject.org/topic/spend/)
- [State Tax Maps](https://taxproject.org/topic/tools/statemap/)
- [State Taxes](https://taxproject.org/topic/tax/state/)
- [Tariffs](https://taxproject.org/topic/tax/tariffs/)
- [Tax](https://taxproject.org/topic/tax/)
- [Tax Law / Statutes](https://taxproject.org/topic/tax/tax-law-statutes/)
- [Tax Learning Center](https://taxproject.org/topic/education/tlc/)
- [Tools](https://taxproject.org/topic/tools/)
- [Transparency](https://taxproject.org/topic/tax/transparency/)
- [Treasury](https://taxproject.org/topic/econ/treasury/)
- [UBI](https://taxproject.org/topic/tax/ubi/)
- [UHI](https://taxproject.org/topic/tax/uhi/)
- [User Feedback](https://taxproject.org/topic/userfeedback/)

## Categories
- [a250 Card Era](https://taxproject.org/ctl-stories/a250-card-era-bridge/)
- [a250 Card Master](https://taxproject.org/ctl-stories/a250-card-master-era/)
- [a250 Event Anchor](https://taxproject.org/ctl-stories/a250-event-anchor/)
- [a250 Event Defining Moment](https://taxproject.org/ctl-stories/a250-event-defining-moment/)
- [a250 Event Finance](https://taxproject.org/ctl-stories/a250-event-finance-mechanism/)
- [A250 Event Top 100 Building](https://taxproject.org/ctl-stories/a250-event-top100-building/)
- [Deficit Reduction](https://taxproject.org/ctl-stories/deficit-reduction/)
- [Economics](https://taxproject.org/ctl-stories/economics/)
- [Entitlements](https://taxproject.org/ctl-stories/entitlements/)
- [Events](https://taxproject.org/ctl-stories/events/)
- [Fiscal](https://taxproject.org/ctl-stories/fiscal/)
- [Fiscal Stimulus](https://taxproject.org/ctl-stories/fiscal-stimulus/)
- [Inflation](https://taxproject.org/ctl-stories/inflation/)
- [Legislation](https://taxproject.org/ctl-stories/legislation/)
- [Monetary](https://taxproject.org/ctl-stories/monetary/)
- [Politics](https://taxproject.org/ctl-stories/politics/)
- [Spending Cuts](https://taxproject.org/ctl-stories/spending-cuts/)
- [Tax](https://taxproject.org/ctl-stories/tax/)
- [Tax Cuts](https://taxproject.org/ctl-stories/tax-cuts/)
- [Timeline - Efficiency Efforts](https://taxproject.org/ctl-stories/timeline-efficiency-efforts/)
- [Timeline - Marginal Tax Rates](https://taxproject.org/ctl-stories/timeline-marginal-tax-rates/)
- [Timeline - Tariffs](https://taxproject.org/ctl-stories/timeline-tariffs/)
- [Timeline - Tax History](https://taxproject.org/ctl-stories/timeline-tax-history/)
- [Timeline - Transparency](https://taxproject.org/ctl-stories/timeline-transparency/)
- [Timeline A250 era 2 revolution](https://taxproject.org/ctl-stories/timeline-a250-era-02-revolution/)
- [Timeline A250 Master](https://taxproject.org/ctl-stories/timeline-a250-master/)
- [Timeline Stories](https://taxproject.org/ctl-stories/timeline-stories/)
- [Timeline Timeline A250 Era 01 Colonial Settlement](https://taxproject.org/ctl-stories/timeline-a250-era-01-colonial-settlement/)
- [Timeline Timeline A250 Era 03 New Nation](https://taxproject.org/ctl-stories/timeline-a250-era-03-new-nation/)
- [Timeline Timeline A250 Era 04 Expansion Reform](https://taxproject.org/ctl-stories/timeline-a250-era-04-expansion-reform/)
- [Timeline Timeline A250 Era 05 Civil War Reconstruction](https://taxproject.org/ctl-stories/timeline-a250-era-05-civil-war-reconstruction/)
- [Timeline Timeline A250 Era 06 Industrial America](https://taxproject.org/ctl-stories/timeline-a250-era-06-industrial-america/)
- [Timeline Timeline A250 Era 07 Progressive New Era](https://taxproject.org/ctl-stories/timeline-a250-era-07-progressive-new-era/)
- [Timeline Timeline A250 Era 08 Depression Wwii](https://taxproject.org/ctl-stories/timeline-a250-era-08-depression-wwii/)
- [Timeline Timeline A250 Era 09 Postwar United States](https://taxproject.org/ctl-stories/timeline-a250-era-09-postwar-united-states/)
- [Timeline Timeline A250 Era 10 Modern America](https://taxproject.org/ctl-stories/timeline-a250-era-10-modern-america/)
- [Timelines](https://taxproject.org/ctl-stories/timelines/)
- [US Formation](https://taxproject.org/ctl-stories/us-formation/)
- [Wars](https://taxproject.org/ctl-stories/wars/)