A record low number of Americans plan to spend their tax returns this year, according to survey results released Wednesday by the National Retail Federation. Of the 66 percent of respondents who are expecting a refund this season, only 20.9 percent will spend their refunds on everyday expenses, 8.7 percent will use them for major purchases such as a television, furniture or a car and 7.6 percent will splurge on special treats like dining out, apparel or spa visits. The numbers are down from 22.4 percent, 9.2 percent and 8.3 percent last year, respectively, and are record lows in the history of the survey. Rather than spending their refunds, 48 percent of consumers plan to put the money into savings, according to the Federation.