To provide additional funding for operation of national wildlife refuges.

Summary: National Wildlife Refuge System Operations Enhancement Act of 2007 - Increases the price of Migratory Bird Hunting and Conservation Stamps.

Requires amounts received for such stamps sold in excess of $15.00 to be used by the Secretary of the Interior for the costs of national wildlife refuge operations.

National Wildlife Refuge System Semipostal Stamp Act of 2007 - Sets forth provisions for the issuance and sale of a special postage stamp in order to afford a convenient way for the public to contribute toward funding the operations of the National Wildlife Refuge System.

National Wildlife Refuge Checkoff Act of 2007 - Permits a taxpayer to designate that $1 of any tax overpayment, and any cash contribution which the taxpayer includes with such return, shall be deposited into the National Wildlife Refuge System Trust Fund established by this Act.

Requires the Secretary of the Treasury to make payments to the U.S. Fish and Wildlife Service (USFWS) from such Fund.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Wildlife Refuge System 
Operations Enhancement Act of 2007''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds the following:
            (1) The National Wildlife Refuge System is a unique network 
        of Federal lands that provides wildlife dependent recreational 
        opportunities to the overwhelming majority of the 40 million 
        people who visit at least one refuge in a year.
            (2) There are 547 national wildlife refuges comprised of 96 
        million acres of Federal land. These refuges are located in 
        every State, island possession, and territory of the United 
        States. These lands are a national treasure.
            (3) A decade ago, the Congress enacted the National 
        Wildlife Refuge System Improvement Act of 1997 (Public Law 105-
        97), which was a landmark law that established for the first 
        time an organic statute and mission statement for the System.
            (4) Four years ago, the National Wildlife Refuge System 
        celebrated the 100th anniversary of the designation of the 
        first refuge by President Theodore Roosevelt at Pelican Island, 
        Florida on March 14, 1903.
            (5) In commemoration of that historic event, the Congress 
        created the National Wildlife Refuge System Centennial 
        Commission and appropriated the highest level of funding ever 
        for refuge operations.
            (6) Since the end of that anniversary celebration, however, 
        funding for refuge operations has significantly declined, and 
        the United States Fish and Wildlife Service has not received 
        adequate funding to offset either inflation or uncontrollable 
        fixed costs like salary and benefit increases, energy costs, 
        and General Services Administration rent adjustments.
            (7) The net result is that the United States Fish and 
        Wildlife Service now has 600 vacant positions with a total 
        workforce of only 9,000 full-time employees. There are also now 
        86 refuges that are closed to the public and 188 refuges that 
        are unstaffed.
            (8) According to the Cooperative Alliance for Refuge 
        Enhancement, a coalition of 20 conservation and hunting 
        organizations including Ducks Unlimited, the National Audubon 
        Society, and the Congressional Sportsmen's Foundation, ``[t]he 
        National Wildlife Refuge System faces a crippling conservation 
        deficit''.
            (9) According to the United States Fish and Wildlife 
        Service with respect to the Northeast Region of the Service, 
        ``[i]n three years, 74 percent of the national wildlife refuges 
        (70 refuges) would be operating either `in the red' or at 
        crisis levels, in 5 years, 89 percent, and in 7 years, 93 
        percent''. This funding crisis is being felt throughout the 
        National Wildlife Refuge System.
            (10) It is essential that the Congress appropriate 
        additional funds for refuge operations and enact new funding 
        mechanisms that alleviate some, if not all, of these staggering 
        operational deficits.
    (b) Purpose.--The purpose of this Act is to establish new funding 
mechanisms to pay for the otherwise unfunded costs of operating and 
maintaining the National Wildlife Refuge System.

                 TITLE I--MIGRATORY BIRD HUNTING STAMPS

SEC. 101. PRICE OF STAMP.

    (a) Increase in Price.--
            (1) In general.--Sections 2(b) of the Act of March 16, 1934 
        (chapter 71; 16 U.S.C. 718b(b)), popularly known as the Duck 
        Stamp Act, is amended to read as follows:
    ``(b) Price of Stamp.--A person authorized to sell stamps under 
this section shall collect, for each stamp sold--
            ``(1) $20 for a stamp for any of hunting years 2008 through 
        2010; and
            ``(2) $25 for a stamp for each hunting year after hunting 
        year 2010.''.
            (2) Limitation on application.--This subsection shall not 
        affect the application of section 2 of such Act before July 1, 
        2008.
    (b) Use of Additional Funds.--Section 4(b) of such Act (16 U.S.C. 
718d(b)) is amended--
            (1) in paragraph (1), by striking ``So much'' and inserting 
        ``Subject to paragraph (3), so much'';
            (2) in paragraph (2), by striking ``paragraph (3) and 
        subsection (c)'' and inserting ``paragraphs (3) and (4)''; and
            (3) by adding at the end the following:
            ``(4) Refuge operations.--The amount received for each 
        stamp sold in excess of $15.00 shall be used by the Secretary 
        for the costs of national wildlife refuge operations.''.

SEC. 102. SENSE OF CONGRESS.

    It is the sense of the Congress that nothing in this title should 
directly or indirectly cause a net decrease in total funds received by 
the United States Fish and Wildlife Service for national wildlife 
refuge operations account below the level that would otherwise have 
been received but for the enactment of this section.

                    TITLE II--SPECIAL POSTAGE STAMP

SEC. 201. SHORT TITLE.

    This title may be cited as the ``National Wildlife Refuge System 
Semipostal Stamp Act of 2007''.

SEC. 202. SPECIAL POSTAGE STAMP FOR THE NATIONAL WILDLIFE REFUGE 
              SYSTEM.

    (a) In General.--In order to afford a convenient way for members of 
the public to contribute to funding for the operations of the National 
Wildlife Refuge System, the United States Postal Service shall provide 
for a special postage stamp in accordance with subsection (b).
    (b) Terms and Conditions.--The issuance and sale of the stamp 
referred to in subsection (a) shall be governed by section 416 of title 
39, United States Code, and regulations under such section, subject to 
the following:
            (1) Disposition of proceeds.--All amounts becoming 
        available from the sale of such stamp shall be transferred to 
        the United States Fish and Wildlife Service, for the purpose 
        described in subsection (a), through payments which shall be 
        made at least twice a year.
            (2) Duration.--Such stamp shall be made available to the 
        public for a period of at least 3 years, beginning no later 
        than 12 months after the date of the enactment of this Act.
            (3) Limitation.--Such stamp shall not be counted for 
        purposes of applying any numerical limitation under subsection 
        (e)(1)(C) of such section.

            TITLE III--DESIGNATION OF INCOME TAX OVERPAYMENT

SEC. 301. SHORT TITLE.

    This title may be cited as ``National Wildlife Refuge Checkoff Act 
of 2007''.

SEC. 302. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE 
              NATIONAL WILDLIFE REFUGE SYSTEM TRUST FUND.

    (a) In General.--Subchapter A of chapter 61 of the Internal Revenue 
Code of 1986 (relating to returns and records) is amended by adding at 
the end thereof the following new part:

   ``PART IX--DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE 
               NATIONAL WILDLIFE REFUGE SYSTEM TRUST FUND

``Sec. 6097. Amounts for National Wildlife Refuge System Trust Fund.

``SEC. 6097. AMOUNTS FOR NATIONAL WILDLIFE REFUGE SYSTEM TRUST FUND.

    ``(a) In General.--With respect to each taxpayer's return for the 
taxable year of the tax imposed by chapter 1, such taxpayer may 
designate that--
            ``(1) $1 of any overpayment of such tax for such taxable 
        year, and
            ``(2) any cash contribution which the taxpayer includes 
        with such return,
be paid over to the National Wildlife Refuge System Trust Fund.
    ``(b) Joint Returns.--In the case of a joint return showing an 
overpayment of $2 or more, each spouse may designate $1 of such 
overpayment under subsection (a)(1).
    ``(c) Manner and Time of Designation.--A designation under 
subsection (a) may be made with respect to any taxable year only at the 
time of filing the return of the tax imposed by chapter 1 for such 
taxable year. Such designation shall be made on the first page of the 
return.
    ``(d) Overpayments Treated as Refunded.--For purposes of this 
title, any overpayment of tax designated under subsection (a) shall be 
treated as being refunded to the taxpayer as of the last date 
prescribed for filing the return of tax imposed by chapter 1 
(determined without regard to extensions) or, if later, the date the 
return is filed.''.
    (b) Clerical Amendment.--The table of parts for subchapter A of 
chapter 61 of such Code is amended by adding at the end thereof the 
following new item:

   ``Part IX. Designation of Overpayments and Contributions for the 
             National Wildlife Refuge System Trust Fund.''.

    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of enactment of this Act.

SEC. 303. ESTABLISHMENT OF NATIONAL WILDLIFE REFUGE SYSTEM TRUST FUND.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 (relating to trust fund code) is amended by adding at the 
end thereof the following new section:

``SEC. 9511. NATIONAL WILDLIFE REFUGE SYSTEM TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `National Wildlife 
Refuge System Trust Fund', consisting of such amounts as may be 
appropriated or credited to the National Wildlife Refuge System Trust 
Fund as provided in this section or section 9602(b).
    ``(b) Transfer to National Wildlife Refuge System Trust Fund of 
Amounts Designated.--There is hereby appropriated to the National 
Wildlife Refuge System Trust Fund amounts equivalent to the amounts 
designated under section 6097 and received in the Treasury.
    ``(c) Expenditures From Trust Fund.--
            ``(1) In general.--The Secretary shall pay, not less often 
        than quarterly, to the United States Fish and Wildlife Service 
        from the National Wildlife Refuge System Trust Fund an amount 
        equal to the amount in such Fund as of the time of such payment 
        less any administrative expenses of the Secretary which may be 
        paid under paragraph (2).
            ``(2) Administrative expenses.--Amounts in the National 
        Wildlife Refuge System Trust Fund shall be available to pay the 
        administrative expenses of the Department of the Treasury 
        directly allocable to--
                    ``(A) modifying the individual income tax return 
                forms to carry out section 6097,
                    ``(B) carrying out this chapter with respect to 
                such Fund, and
                    ``(C) processing amounts received under section 
                6097 and transferring such amounts to such Fund.''.
    (b) Clerical Amendment.--The table of sections for such subchapter 
A is amended by adding at the end thereof the following new item:

``Sec. 9511. National Wildlife Refuge System Trust Fund.''.