1. Short title This Act may be cited as the Return on Investment Accountability Act . 2. Payor State credit amount for individuals (a) In general Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after section 6427 the following new section: 6428. Payor State credit amount for individuals (a) In general There shall be allowed to the taxpayer with respect to each eligible individual as a credit against the tax imposed by subtitle A for a taxable year an amount equal to the individual payor State amount. (b) Individual payor State amount For purposes of this section— (1) In general The term individual payor State amount means the amount that is the same proportion of the payor State amount as the ratio that one bears to all eligible individuals of the State for the calendar year preceding the calendar year in which the taxable year begins. (2) Payor State amount The term payor State amount means the amount equal to the excess (if any) of— (A) the Federal tax burden of the State for the calendar year preceding the calendar year in which the taxable year begins, over (B) the Federal outlays received by the State for such preceding calendar year for the calendar year preceding the calendar year in which the taxable year begins. (3) Federal tax burden and Federal outlays (A) In general The Secretary shall calculate the Federal tax burden of each State for each calendar year and the Federal outlays received by the State for the calendar year. (B) Federal tax burden For purposes of subparagraph (A), the Secretary shall— (i) treat all Federal taxes paid by eligible individuals as a burden on the State in which such individual resides