Empowering Taxpayer-Directed Public Goods Stewardship Establish a transparent, performance-based system enabling individual taxpayers to direct tax-creditable contributions to qualified Public Good Organizations as an alternative to centralized political allocation of public resources. Submitter's Note: This draft performance plan was prepared with the assistance of ChatGPT. It is intended to outline a deliberative approach to legislation, accountability, infrastructure, and implementation for taxpayer-directed public goods stewardship. ^^ It was stimulated by the transcript of Chelsea Follett's podcast with Samuel Gregg about the rise of economic intervention: https://humanprogress.org/samuel-gregg-americas-turn-against-markets/ The full dialog with ChatGPT is available at https://chatgpt.com/share/69ee3248-c044-83ea-8a83-4e744771eaad Taxpayer Stewardship Initiative TSI A proposed civic initiative to enable individual taxpayers to support qualified Public Good Organizations through transparent, tax-creditable contributions aligned with documented public objectives and measurable results. Individual Taxpayers Citizens and taxpayers empowered to direct tax-creditable contributions to qualified Public Good Organizations based on their own values, priorities, and assessment of performance. Stewards Direct tax-creditable contributions toward qualified public goods. Performer Beneficiary Public Good Organizations Organizations qualifying to receive taxpayer-directed, tax-creditable contributions by publishing open, machine-readable plans, performance indicators, and reports. Performers Deliver public goods and document performance. Performer Congress The legislative body responsible for enacting the statutory framework authorizing taxpayer-directed tax credits and qualification requirements for Public Good Organizations. Legislators Enact enabling legislation and oversight provisions. Performer Internal Revenue Service The federal agency responsible for administering tax credits, verifying taxpayer claims, and coordinating compliance requirements. Administrators Administer tax-credit claims and taxpayer disclosures. Performer Federal Agencies Agencies responsible for publishing strategic and performance plans that provide public objectives to which Public Good Organizations may align their contributions and results. Objective Publishers Publish machine-readable public objectives and performance plans. Performer General Public Citizens benefiting from improved public goods, reduced political allocation risk, and greater transparency regarding the use of public resources. Beneficiaries Benefit from more accountable public goods delivery. Beneficiary AI Analysis Services AI-enabled services supporting risk analysis, performance analysis, plan validation, PGO discovery, fraud detection, and public reporting. Analysts Assist users in evaluating risks, results, and alignment. Performer Public goods are funded by empowered citizens through transparent, measurable stewardship. To establish taxpayer-directed, performance-based public goods stewardship as a lawful and accountable alternative to centralized political allocation. Agency Respect individual taxpayers as responsible stewards capable of directing public-good contributions. Transparency Require open, standard, machine-readable plans and reports for qualification, evaluation, and public accountability. Performance Evaluate Public Good Organizations based on measurable outputs, outcomes, and alignment with documented public objectives. Subsidiarity Allocate decisions to the lowest effective level consistent with lawful accountability and public purpose. Integrity Prevent fraud, self-dealing, political favoritism, and vanity organizations through clear qualification and reporting requirements. Pluralism Enable diverse taxpayers to support diverse public-good approaches without requiring uniform political agreement. Legislation Enact the statutory framework required to authorize taxpayer-directed tax credits for contributions to qualified Public Good Organizations. C09D220F-EB50-438D-B750-A1001C384FE0 1 Congress Legislators Performer Proposal Draft model legislation defining tax-credit eligibility, taxpayer rights, PGO qualification criteria, reporting obligations, safeguards, enforcement provisions, and pilot authority. 769CFD0D-D8E7-46B3-A4DB-AB5301F9D0A6 1.1 1.1.1 Legislative Proposals Number Status _pi_1_1_1 2026-04-25 2026-09-30 1 Drafted Complete at least one model legislative proposal. TBD Pending. Sponsors Secure bipartisan or omni-partisan legislative sponsors willing to introduce or support taxpayer-directed public goods stewardship legislation. 9297EB22-7A74-447E-AE8D-8D229C749BD0 1.2 1.2.1 Sponsors Number Status _pi_1_2_1 2026-10-01 2027-06-30 6 Recruited Secure at least six legislative sponsors or formal supporters. TBD Pending. Enactment Achieve enactment of federal or state legislation authorizing taxpayer-directed tax credits for contributions to qualified Public Good Organizations. 61846386-4513-4B04-80C6-3BA6FBBE5242 1.3 1.3.1 Laws Number Status _pi_1_3_1 2027-01-01 2028-12-31 1 Enacted Enact at least one qualifying statute or pilot authorization. TBD Pending. Qualification Define and implement transparent criteria for Public Good Organizations to qualify for taxpayer-directed, tax-creditable contributions. BE70254C-EF1B-4C15-B6AE-C2B867FE6A87 2 Criteria Establish qualification criteria requiring lawful public purpose, open-book management, machine-readable performance plans, measurable indicators, and conflict-of-interest safeguards. 271740F2-6D74-4A42-9B69-60E87158649D 2.1 2.1.1 Qualification Specification Number Status _pi_2_1_1 2026-07-01 2027-03-31 1 Published Publish one complete PGO qualification specification. TBD Pending. Registry Create a public registry of qualified PGOs including plans, performance indicators, reports, finances, governance disclosures, and objective alignments. 5C5D94E9-FD59-4A8F-9914-3AC7BDFF36A5 2.2 2.2.1 Registry Binary (1=yes/0=no) _pi_2_2_1 2027-01-01 2028-06-30 1 Launched Launch a searchable public PGO registry. TBD Pending. Certification Implement independent certification and periodic review of PGO eligibility, governance, reporting quality, and performance integrity. 42932AC2-CF44-4D5F-B08E-54ECF3DA2BF0 2.3 2.3.1 PGOs Number Status _pi_2_3_1 2028-01-01 2029-12-31 100 Certified Certify at least 100 PGOs under the qualification framework. TBD Pending. Taxpayer Agency Enable individual taxpayers to direct tax-creditable contributions to qualified PGOs while preserving transparency, accountability, and lawful public purpose. EE6029D2-A434-43C3-8997-0146FC16C5DB 3 Credits Design the tax credit mechanism so eligible taxpayers can claim credits for verified contributions to qualified PGOs without empowering politicians to select recipients. E2785086-5E01-48D7-BADC-780DDBA6864F 3.1 3.1.1 Mechanisms Number Status _pi_3_1_1 2026-10-01 2027-09-30 1 Defined Define one administrable tax credit mechanism. TBD Pending. Choice Provide taxpayers with discovery, comparison, and evaluation tools enabling informed selection among qualified PGOs. 4E0FBAB5-4A7E-45F1-888B-9C76015412FE 3.2 3.2.1 Taxpayers Number Status _pi_3_2_1 2028-01-01 2029-12-31 100000 Enabled Enable at least 100,000 taxpayers to use PGO discovery or comparison tools during pilot implementation. TBD Pending. Disclosure Provide taxpayers with clear information about their estimated share of public debt, deficits, and relevant public obligations to support informed stewardship decisions. D1B72D68-591F-48F7-8A7D-C280A872E7D7 3.3 3.3.1 Disclosure Notice Number Status _pi_3_3_1 2027-01-01 2028-12-31 1 Developed Develop at least one standard taxpayer disclosure notice or dashboard component. TBD Pending. Infrastructure Build the technical, data, and analytic infrastructure required for taxpayer-directed stewardship to operate transparently at scale. 4954F139-2F33-4701-B5E9-60C4FD18B619 4 Standards Require qualified PGOs and stewardship systems to publish plans, performance indicators, results, relationships, and reports in open, standard, machine-readable formats. B62B2E1D-BD13-4768-B2C5-5F2A7F9C27CA 4.1 4.1.1 Reporting Requirement Number Status _pi_4_1_1 2026-07-01 2027-12-31 1 Adopted Adopt one machine-readable reporting requirement for qualified PGOs. TBD Pending. Platform Develop interoperable tools for contribution verification, PGO qualification, performance reporting, taxpayer discovery, compliance monitoring, and public transparency. 3610299A-E133-41C6-943A-2A9926E85129 4.2 4.2.1 Modules Number Status _pi_4_2_1 2027-01-01 2028-12-31 6 Deployed Deploy at least six interoperable system modules. TBD Pending. Analysis Enable AI-assisted risk analysis, policy stress-testing, fraud detection, PGO comparison, and performance interpretation for each goal, objective, and participating organization. C5D6E39E-46E4-42E4-8FC6-59ED78ED395A 4.3 AI Analysis Services Analysts Performer 4.3.1 Analyses Number Status _pi_4_3_1 2027-07-01 2028-12-31 25 Generated Generate at least 25 AI-assisted risk or stress-test analyses for goals, PGOs, or implementation scenarios. TBD Pending. Safeguards Protect taxpayer-directed stewardship from fraud, self-dealing, political capture, administrative abuse, and performance misrepresentation. 9EE14C46-5A03-4FD9-8A37-F2DA9D2AA80A 5 Integrity Establish safeguards against self-dealing, related-party transactions, vanity PGOs, political pass-throughs, false reporting, and misuse of tax-creditable contributions. 9850EE95-5986-4797-B9D3-00AE96880FFB 5.1 5.1.1 Controls Number Status _pi_5_1_1 2026-10-01 2027-12-31 12 Defined Define at least 12 integrity controls for statutory, administrative, and technical implementation. TBD Pending. Audit Implement independent audit, public reporting, and enforcement mechanisms for PGOs, taxpayers, administrators, and platform operators. C19CAAB7-1DC5-4B6E-AE45-0CAFB7371CA0 5.2 5.2.1 Reviews Number Status _pi_5_2_1 2028-01-01 2029-12-31 100 Completed Complete at least 100 independent PGO compliance or performance reviews. TBD Pending. Privacy Protect taxpayer privacy while ensuring public visibility into aggregate flows, organizational performance, qualification status, and use of tax-creditable resources. 9F3622D9-4480-448E-93F1-089AF41200A4 5.3 5.3.1 Rules Status _pi_5_3_1 2027-01-01 2028-06-30 Implemented Privacy and disclosure rules are documented, reviewed, and implemented. TBD Pending. Pilots Demonstrate the feasibility, legality, administrative practicality, and public value of taxpayer-directed public goods stewardship through controlled pilots. 061AC30A-5DA3-42FC-8878-A5AFB01F0A16 6 States Launch state-level pilots where legal and administrative conditions permit earlier experimentation with taxpayer-directed credits for qualified PGOs. 1F2B9E05-2C41-460C-AC99-DCF09E376DCC 6.1 6.1.1 Pilots Number Status _pi_6_1_1 2028-01-01 2030-12-31 3 Launched Launch pilots in at least three states. TBD Pending. Participation Recruit taxpayers and qualified PGOs to participate in pilots and produce measurable evidence of demand, usability, integrity, and public benefit. 235AAAAE-FD22-458B-98DB-0EC494C52747 6.2 6.2.1 Participant Number Status _pi_6_2_1 2028-01-01 2030-12-31 50000 Enrolled Enroll at least 50,000 taxpayer participants and participating PGO users across pilots. TBD Pending. Evidence Evaluate pilot results against participation, administrative cost, fraud incidence, taxpayer satisfaction, PGO performance, and public outcome measures. 753C138C-8A8E-44ED-89AF-F469A2BC2704 6.3 6.3.1 Reports Number Status _pi_6_3_1 2029-01-01 2031-12-31 3 Published Publish at least three independent pilot evaluation reports. TBD Pending. Scaling Scale taxpayer-directed public goods stewardship based on evidence from pilots, legislative feasibility, administrative readiness, and demonstrated public value. F909ABB0-1A33-4D14-B44C-BA10ECB5500C 7 Refinement Refine the statutory, administrative, technical, and performance frameworks based on pilot evidence and public feedback. 070CD428-6B42-48E8-8284-D3D8822AFA66 7.1 7.1.1 Revisions Number Statuas _pi_7_1_1 2030-01-01 2031-12-31 2 Published Publish at least two framework updates based on pilot learning. TBD Pending. Expansion Expand eligibility, participation, and jurisdictional adoption only when performance, integrity, and administrative feasibility thresholds have been satisfied. CA7B425E-D0CC-4B79-A11C-36EF4A5357BB 7.2 7.2.1 Decisions Status _pi_7_2_1 2031-01-01 2032-12-31 Documented Expansion decisions are based on documented pilot results and published readiness criteria. TBD Pending. Outcomes Assess whether taxpayer-directed stewardship improves public-good delivery, taxpayer engagement, institutional trust, resource diversity, and adaptive capacity. EB511FF1-6D95-4CCD-8AAD-DDE8499DA9B7 7.3 7.3.1 Index Number Status _pi_7_3_1 2031-01-01 2033-12-31 1 Published Create and publish one composite public stewardship performance index. TBD Pending. 2026-04-25 2033-12-31 2026-04-25 https://stratml.us/docs/ Owen Ambur Owen.Ambur@verizon.net