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Treasury Department Budget Request Total FY 17 - FY 25

(millions)

 

FY 17

CR 18

FY 19

FY 20

FY 21

FY 22

FY 23

FY 24

FY 25

Total Budget Request

550,753

602,293

702,120

1,636,317

1,340,614

970,353

826,970

818,553

917,744

 

 

 

 

 

 

 

 

 

 

Discretionary

14,509

14,412

14,345

14,722

15,291

16,180

16,546

16,723

16,780

Interest Payment

426,071

468,488

540,543

492,915

528,661

548,594

570,796

568,163

584,564

Mandatory Accounts

10,559

10,196

9,783

16,255

30,615

10,727

7,258

8,252

7,987

Tax Direct Spending

133,711

125,067

163,206

168,094

226,026

298,566

193,294

190,222

295,485

Pandemic Response and Recovery Programs

0

0

0

957,368

575,316

38,543

63,533

40,675

17,435

Funding the IRS and Improving Taxpayer Compliance

0

0

0

0

1,893

79,969

2,679

6,558

9,010

Offsets to Mandatory Outlays

-34,097

-15,870

-25,757

-13,037

-37,188

-22,226

-27,136

-12,040

-13,517

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 – FY 21, FY 22 & FY 24 Budget-in-brief; public must add up total; Treasury FY 22 request of $731.2 billion has gone up due to (1) Child Tax Credit FY 25, (2) ACA Refundable Premium FY 23-25, (3) IRS Mandatory FY 22-25, undistributed offsetting receipt treatment of $79,969 million and credit on Enhancement of Internal Revenue in Sec. 10301 of the Inflation Reduction Act (IRA) PL 117-130 August 16, 2022 (fraud) to provide consistent annual accounting pursuant to Audit Standard No. 6 Evaluating Consistency of Financial Statement by the Public Company Accounting Oversight Board (2008) and Rule 66 of the International Public Sector Standards Board Handbook of International Public Sector Accounting 2022 Edition Vol. I

 

Total IRS Funding FY 17 – FY 25

(millions)

 

 

2017

2018

2019

2020

2021

2022

2023

2024

2025

IRS Discretionary

11,235

11,159

11,303

11,511

11,919

12,594

12,470

12,640

12,320

IRS, Mandatory

0

0

0

0

1,893

79,969

2,679

6,558

9,010

IRS, Total

11,235

11,159

11,303

11,511

13,812

92,563

15,149

19,198

21,330

Undistributed Offsetting Receipts

0

0

0

0

0

79, 969

0

0

0

Spending of $80 billion

0

0

0

0

1,893

1,893

4,572

11,130

20,140

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 – FY 25; Enhancement of Internal Revenue in Sec. 10301 of the Inflation Reduction Act (IRA) PL 117-130 August 16, 2022, PFT 50 crunches, 50 push-ups and 3 mile run for three meals, weight loss fat metabolism diet of PFT for two meals.

 

Treasury Department Discretionary Appropriations FY17 - FY25

(millions)

 

2017

2018

2019

2020

2021

2022

2023

2024

2025

Discretionary Appropriations total

14,509

14,412

14,345

14,722

15,291

16,435

16,546

16,723

16,780

 

Management & Financial (subtotal)

1,473

1,464

1,479

1,548

1,554

1,705

1,894

1,901

2,038

 

 

 

 

 

 

 

 

 

 

Department Offices Salaries and Expenses

224

223

215

228

233

243

278

285

312

Committee on Foreign Investment (CFIUS)

0

0

20

20

20

20

20

20

21

CFI
US Fees

0

0

0

0

-20

-20

-20

-20

-21

Terrorism and Financial Intelligence (TFI)

123

122

159

170

175

195

190

195

231

Cybersecurity Enhancement Account

48

47

25.2

18

18

80

135

139

150

Capital Investments Program

3

3

4

6.1

6.1

6.1

11.1

11.1

14.5

Office of Inspector General

37

37

37

41

41

42

48.9

48.9

50.2

Treasury IG for Tax Administration

170

169

170.3

170.3

170.3

174.3

174.3

174.3

179.1

Special Inspector General for TARP

41

41

23

22

19

16

9

0

0

Special IG for Pandemic Recovery

0

0

0

0

0

8

12

12

5.3

Community Development Financial Institutions Fund

248

246

250

262

270

295

324

324

324.9

Financial Crimes Enforcement Network

115

114

117.8

126

127

161

190.1

190.2

215.7

Alcohol and Tobacco Tax and Trade Bureau

111

111

120

120

124

129

148.9

148.9

159.2

Bureau of the Fiscal Service

353

351

338

340

346

356

372.5

372.5

396.2

Digitization of Unredeemed Matured Savings Bonds Records

0

0

0

25

25

0

0

0

0

 

 

 

 

 

 

 

 

 

 

Internal Revenue Service (subtotal)

11,235

11,159

11,303

11,511

11,919

12,594

12,470

12,640

12,320

 

IRS Taxpayer Services

2,456

2,350

2,492

2,536

2,587

2,808

2,781

2,781

2,781

IRS Enforcement

4,640

4,607

4,666

4,910

5,005

5,364

5,438

5,438

5,438

IRS Operations Support

3,849

3,914

3,918

3,885

4,104

4,148

4,101

4,101

4,101

IRS Business Systems Modernization

290

288

150

180

223

275

150

320

0

Tax Reform Implementation

0

0

77

0

0

0

0

0

0

 

 

 

 

 

 

 

 

 

Tax Administration excluding TEOAF

12,708

12,623

12,782

13,059

13,474

14,299

14,364

14,541

14,358

Treasury Executive Office of Asset  Forfeiture Program (TEOAF) Permanent Rescission

0

0

0

-75

-75

-175

-150

-150

0

Tax Administration Including TEOAF (subtotal)

12,708

12,623

12,782

12,984

13,399

14,124

14,214

14,391

14,358

 

 

 

 

 

 

 

 

 

 

Treasury International Programs (subtotal)

1,801

1,789

1,563

1,738

1,890

2,056

2,331.5

2,331.5

2,533.4

 

 

 

 

 

 

 

 

 

 

Multilateral Development Banks

1,571

1,560

1,348

1,522

1,481

 

1,527

1,906.3

1,906.3

2,168.2

Food Security

53

53

30

30

33

48

20

20

0

IMF Facilities and Trust Funds

0

0

0

0

0

102

20

20

0

Energy and Environment Funds

147

146

140

140

140

274

275.2

275.2

300.2

Office of Technical Assistance (OTA)

30

30

30

30

33

38

38

38

40

Debt Restructuring

0

0

15

15

297

67

72

72

10

Treasury Int’l Assistance Programs

0

0

0

0

0

0

0

0

15

 

 

 

 

 

 

 

 

 

 

Treasury Appropriations (subtotal excluding Forfeiture)

14,509

14,412

14,345

14,797

15,364

16,356

16,696

16,873

16,891

Treasury Appropriations (subtotal including Forfeiture)

14,509

14,412

14,345

14,722

15,289

16,180

16,546

16,723

16,891

Rescission: Debt Restructuring

0

0

0

0

0

0

0

0

-111

 

 

 

 

 

 

 

 

 

 

Treasury Discretionary Appropriations Total

14,509

14,412

14,345

14,722

15,291

16,180

16,546

16,723

16,780

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 – FY 21, FY 22, and FY 24 Budget-in-brief

 

Treasury Department Mandatory Funding Interest Payments FY 17 – FY 25

(millions)

 

2017

2018

2019

2020

2021

2022

2023

2024

2025

Total Interest Payments

426,071

468,488

540,543

492,915

528,661

548,594

570,796

568,163

584,564

 

 

 

 

 

 

 

 

 

 

Payment of the Resolution Funding Corporation

2,628

2,628

2,628

2,445

1,367

920

920

920

920

Interest on Uninvested Funds

8

12

39

23

2

8

21

24

23

Restitution of Forgone Interest

1,587

732

2,371

116

0

1,135

3,292

0

0

Federal Interest Liabilities to States

0

1

0

0

0

0

0

1

1

Interest Paid to Credit Financing Accounts

8,352

10,835

7,122

23,315

12,762

12,733

11,883

13,692

13,379

Refunding Internal Revenue Collections, Interest

1,148

1,267

2,042

2,957

3,033

3,540

10,229

4,242

3,133

Interest on Public Debt

456,955

504,280

572,913

522,652

562,388

579,260

596,637

614,537

632,973

Other Interest

-44,607

-51,267

-46,572

-58,593

-50,891

-49,002

-52,186

-65,253

-65,865

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 –FY 25 Budget-in-brief. Interest on Public Debt assumed to increase 3 percent from 2022; more calculus is needed to (1) produce a stochastic projection comparing actual and 3 percent of GDP deficit sales since FY 22 taper tantrum (2) solve the debt retirement equation whereby FY 21 gross federal debt + 3% of GDP FY 22-25– FY94 gross public debt - interest payments FY95-25 = outstanding public debt

 

Treasury Department Mandatory Funding, Accounts FY 17 – FY 25

(millions)

 

Mandatory Accounts

2017

2018

2019

2020

2021

2022

2023

2024

2025

Mandatory Programs

(subtotal)

10,559

10,196

9,783

16,255

30,615

10,727

7,258

8,252

7,987

 

 

 

 

 

 

 

 

 

 

Capital Magnet Fund, Community Development Financial Institutions

118

8

134

174

371

397

118

318

259

Check Forgery Insurance Fund

15

10

4

6

21

26

20

3

2

Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund

1

1

1

1

1

1

1

0

1

Claims, Judgments, and Relief Acts

3,320

2,255

1,706

8,365

8,480

2,444

2,011

2,020

2,069

Community Development Financial Institutions Fund Program Account

2

4

7

8

17

19

11

11

3

Comptroller of the Currency

1,216

1,241

1,171

1,056

1,166

1,224

1,144

1,183

1,191

Continued Dumping and Subsidy Offset

47

40

17

57

4

9

8

19

2

Debt Collection, Fiscal Service

164

176

223

230

149

0

0

0

0

Debt Collection Fund

0

0

0

0

0

188

167

199

209

Exchange Stabilization Fund

129

263

510

139

11,655

125

0

0

0

Federal Financing Bank

1,825

2,103

2,571

3,036

2,204

2,145

0

0

0

Federal Reserve Bank Reimbursement Fund

524

586

546

544

620

611

633

732

721

Federal Tax Lien Revolving Fund

0

0

7

0

1

1

0

1

1

Financial Agent Services

791

841

822

842

909

1,021

1,151

1,366

1,533

Financial Integrity Fund

0

0

0

0

0

0

0

0

5

Financial Research Fund

90

73

66

74

69

88

94

110

141

Fiscal Service, Salaries and Expenses

0

0

0

0

0

0

1

1

2

Grants for Specified Energy Property in Lieu of Tax Credits

1,003

47

0

0

0

0

0

0

0

GSE Mortgage-Backed Securities Purchase Program Account

3

2

1

1

1

1

0

2

1

Guam WWII Claims Fund

0

0

0

40

0

0

0

1

1

Gulf Coast Restoration Trust Fund

297

176

315

335

317

308

119

270

285

Hope Reserve Fund

78

8

0

0

0

0

0

0

0

IRS Informant Payments

22

32

88

63

26

27

77

421

104

IRS Miscellaneous Retained Fees

393

415

392

282

393

335

7

3

3

IRS Private Collection Agent Program

0

0

93

149

217

158

188

294

284

Office of Financial Stability

122

79

62

51

41

38

26

4

0

Office of Inspector General

0

0

0

0

6

0

3

0

0

Presidential Election Campaign Fund

27

26

25

25

24

24

47

190

0

Reimbursements to Federal Reserve Banks

138

149

147

131

157

162

163

253

199

Small Business Lending Fund Program Account

5

58

5

6

2

1

1

2

1

Social Impact Demonstration Projects

0

0

0

0

0

0

1

2

8

Special Inspector General for the Troubled Asset Relief Program

0

0

0

0

0

0

6

7

0

Terrorism Insurance Program

2

46

3

2

3

6

7

28

74

Travel Promotion Fund

93

93

94

94

60

318

28

220

100

Treasury Forfeiture Fund

118

1,464

772

537

696

1,038

1,101

592

788

Troubled Asset Relief Program Account

16

0

1

7

5

12

125

0

0

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 - FY 25 Budget-in-brief.

 

Tax Direct Spending FY 17 – FY 25

(millions)

 

 

2017

2018

2019

2020

2021

2022

2023

2024

2025

Tax Direct Spending

(subtotal)

133,711

125,067

163,206

168,094

226,026

298,566

193,294

190,222

295,485

 

 

 

 

 

 

 

 

 

 

Advanced Manufacturing Investment Credit

0

0

0

0

0

0

0

1,938

2,010

Build America Bond Payments, Recovery Act

3,629

3,645

3,356

2,075

3,012

2,251

2,470

2,316

2,289

Child and Dependent Care Tax Credit

0

0

0

0

0

7,430

228

70

7

Clean Vehicle Credit

0

0

0

0

0

0

0

206

560

Credit for Previously-owned Clean Vehicles

0

0

0

0

0

0

0

302

407

Elective Payment for Energy Property and Electricity Produced from Certain Renewable Resources, Etc.

0

0

0

0

0

0

0

8,697

12,309

First-Time Homebuyer and Home Seller Credits

0

0

0

0

0

0

0

0

11,287

Internal Revenue Collections for Puerto Rico

365

379

445

471

476

414

362

374

379

Payment of Government Losses in Shipment

1

1

1

1

0

0

0

21

16

Payment to Issuer of New Clean Renewable Energy Bonds

40

37

48

31

57

40

38

38

37

Payment to Issuer of Qualified Energy Conservation Bonds

39

36

40

27

43

34

30

30

30

Payment to Issuer of Qualified School Construction Bonds

673

743

650

462

797

600

533

532

529

Payment to Issuer of Qualified Zone Academy Bonds

52

58

43

34

54

38

115

40

39

Payment to Virgin Islands and Puerto Rico for Disaster Tax Relief

0

0

200

61

0

0

0

51

0

Payment Where Adoption Credit Exceeds Liability for Tax

0

0

0

0

0

0

0

0

0

Payment Where American Opportunity Credit Exceeds Liability for Tax

3,469

3,859

2,881

2,787

3,967

3,797

2,612

2,459

2,428

Payment Where Certain Tax Credits Exceed Liability for Corporate Tax

626

594

8,232

16,104

9,160

2,737

3,097

1,250

250

Payment Where Child Tax Credit Exceeds Liability for Tax

19,408

18,995

28,898

27,779

78,959

131,435

29,049

28,722

110,000

Payment Where Earned Income Credit Exceeds Liability for Tax

59,749

56,763

59,209

57,577

60,757

64,282

55,468

56,387

70,761

Payment Where Health Coverage Tax Credit Exceeds Liability for Tax

25

29

24

13

23

22

11

2

0

Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax

6

19

1

0

0

0

0

0

0

Refundable Premium Tax Credit

45,629

39,909

59,178

60,672

68,721

85,486

99,281

86,787

82,147

Refundable Savers Credit

0

0

0

0

0

0

0

0

0

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 – FY 22 and FY 24 Budget-in-brief.  Child tax credit (CTC), that cut child poverty in half during the pandemic, is under-estimated at $110 billion FY 25, up from $29 billion FY 24, and down from the $131 billion cost of full payment FY 22, by the Congressional Budget Office and overestimated $214,940 million by the Treasury, poorest first, high income limits under scrutiny, perhaps only in locations where $110,000 is known to not, or barely be enough to cover the costs of a family, such as San Francisco.  Repealing the OASDI tax-loophole to fund SSI program is more economical way to end child poverty, especially in addition to a reasonable CTC.  

 

Pandemic Response and Recovery Programs FY 17 – FY 25

(millions)

 

2017

2018

2019

2020

2021

2022

2023

2024

2025

COVID Mandatory

0

0

0

957,368

575,316

38,543

63,533

40,675

17,435

 

 

 

 

 

 

 

 

 

 

Air Carrier Worker Support

0

0

0

32,000

31,000

-3,200

8

5

1

Community Development Financial Institution Fund Program, emergency Support

0

0

0

0

3,000

0

1,290

268

117

Coronavirus Relief Fund

0

0

0

150,000

362,050

0

3,047

2,325

3,500

Economic Impact Payments

0

0

0

274,654

569,508

13,636

2,178

589

132

Economic Stabilization Program Account

0

0

0

499,975

-477,890

0

12

16

3

Emergency Capital Investment Fund

0

0

0

0

9,000

0

297

75

185

Emergency Rental Assistance

0

0

0

0

46,547

0

3,626

180

12

Homeowner Assistance Fund

0

0

0

0

9,958

0

281

67

28

Special Inspector General for Pandemic Recovery

0

0

0

25

0

0

0

0

0

State Small Business Credit Initiative

0

0

0

0

10,000

0

1,252

2,504

462

Transportation Services Economic Relief

0

0

0

0

2,000

0

20

17

0

US Coronavirus Refundable Credits

0

0

0

714

10,143

29,470

51,522

34,629

12,995

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 – FY 22 and FY 24 Budget-in-brief.

 

Funding the IRS and Improving Taxpayer Compliance, Mandatory FY 17 – FY 25

(millions)

 

 

2017

2018

2019

2020

2021

2022

2023

2024

2025

IRS, Mandatory

0

0

0

0

1,893

79,969

2,679

6,558

9,010

 

 

 

 

 

 

 

 

 

 

Departmental Offices, Salaries and Expenses

0

0

0

0

23

155

9

26

24

IRS Business System Modernization

0

0

0

0

500

4,751

495

1,106

1,795

IRS, Direct Efile Taskforce

0

0

0

0

0

15

4

8

0

IRS Enforcement

0

0

0

0

0

45,637

103

1,182

2,241

IRS, Energy Security

0

0

0

0

0

25,326

0

166

180

IRS Taxpayer Services

0

0

0

0

422

3,182

946

945

1,295

IRS, Technology and Operations Support

0

0

0

0

940

25,326

1,109

3,071

3,435

Treasury Inspector General for Tax Administration

0

0

0

0

8

403

13

54

40

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 –FY 25 Budget-in-brief

 

Offsets to Mandatory Outlays FY 17-25

(millions)

 

 

2017

2018

2019

2020

2021

2022

2023

2024

2025

Offsets to Mandatory Outlays

-34,097

-15,870

-25,757

-13,037

-37,188

-22,226

-27,136

-12,040

-13,517

 

 

 

 

 

 

 

 

 

 

Treasury Mandatory Offsetting Receipts

-30,712

-12,253

-21,689

-8,799

-22,140

-15,517

-6,976

-9,741

-10,943

Treasury Offsetting Collections

-3,385

-3,617

-4,068

-4,238

-15,048

-6,709

-20,160

-2,299

-2,574

Source: Mnuchin, Steven; Yellen, Janet. US Department of Treasury. FY 19 –FY 25 Budget-in-brief

 

Public Debt Retirement $14,410 billion, 62.5% of GDP, Outstanding FY 25

(billions)

 

Calculation

Outstanding Public Debt

Gross Federal Debt FY 21

28,386

+ 3% of GDP FY 22 – 25

2,677

Minus Gross Federal Debt FY 95

-4,921

Interest on Public Debt FY 95 – FY 25

-11,732

Gross Federal Debt FY 25

14,410

Year

Treasury Interest on Public Debt

FY 25

633

FY 24

615

FY 23

597

FY 22

579

FY 21

562

FY 20

523

FY 19

573

FY 18

504

FY 17

457

FY 16

430

FY 15

402

FY 14

430

FY 13

417

FY 12

472

FY 11

470

FY 10

393

FY 09

400

FY 08

462

FY 07

250

FY 06

232

FY 05

193

FY 04

180

FY 03

169

FY 02

190

FY 01

211

FY 00

213

FY 99

209

FY 98

223

FY 97

254

FY 96

247

FY 95

242

Total Interest Payment FY 95 - 25

11,732

Source: $31.4 trillion statutory debt limit. FY 95 – 08 Interest on Public Debt payments, Calculated as % of GDP (OMB Table 10.1) with ratio provided Congressional Budget Office. Federal Debt and Interest Payments, December 2010; OMB Federal Debt at End of Year Historical Table 7.1 FY 09 – FY 21 + 3% of GDP GY 22-25 – Gross Federal Debt FY 95 – Interest Payment on Public Debt FY 95-25. US Department of Treasury. FY 95 – FY 25 Budget-in-brief