A10 · Pillar A · Revenue Optimization
Enhanced withholding and information reporting
Extend Form 1099-style automated reporting to undercovered income — gig work, certain rental income, partnership and S-corporation distributions — with modest expansion of withholding for non-employee compensation. The objective is automated compliance, not new rates.
- 10-year fiscal
- +$1.2TRevenue
- Implementation
- Years 2–6
- Middle class
- Positive on average
- Planetary
- Neutral
$900B–$1.5T · Medium-High confidence
Closes the largest tax-gap component: underreported business and self-employment income.
No material climate effect.
Global precedent
Most OECD jurisdictions operate more comprehensive withholding and information-reporting systems than the United States, with documented compliance benefits.
Lead mechanism
Treasury and IRS.
Bipartisan framing
Conservative case
Reduces compliance burden through automation; enforces existing law.
Progressive case
Addresses systematic underpayment by higher-income filers.
Figures in this framework are illustrative directional estimates derived from publicly available data and conventional Congressional Budget Office budget-window logic. They are not official CBO scores. Any provision adopted from this framework would require formal CBO scoring before legislative consideration. This document is a policy white paper, not an introduced bill.