(3) An estimate of the pro rata amount of the gross Federal debt for taxpayers who will file individual income tax returns for taxable years ending during such fiscal year. Such information shall be presented in a manner calculated to be understood by the average individual and shall be preceded by a conspicuous statement clarifying that dollar amounts are for informational purposes only and do not represent any amount owed. . (b) Effective date The amendment made by this section shall apply to statements required to be furnished with respect to remuneration paid after December 31, 2023.