I

104TH CONGRESS

2D SESSION H. R. 3218

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate

that a portion of their income tax refunds be retained by the United

States for use for certain public purposes.

IN THE HOUSE OF REPRESENTATIVES

MARCH 29, 1996

Mr. LATOURETTE introduced the following bill; which was referred to the

Committee on Ways and Means, and in addition to the Committees on

the Judiciary, Commerce, and Economic and Educational Opportunities,

for a period to be subsequently determined by the Speaker, in each case

for consideration of such provisions as fall within the jurisdiction of the

committee concerned

A BILL

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate that a portion of their income tax

refunds be retained by the United States for use for

certain public purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
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1 SECTION 1. DESIGNATION OF INCOME TAX REFUNDS FOR

2 CERTAIN PUBLIC PURPOSES.

3 (a) GENERAL RULE.—Subchapter A of chapter 61 of

4 the Internal Revenue Code of 1986 is amended by adding

5 at the end thereof the following new part:

6 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS

7 FOR CERTAIN PUBLIC PURPOSES

‘‘Sec. 6097. Amounts for certain public purposes.

8 ‘‘SEC. 6097. AMOUNTS FOR CERTAIN PUBLIC PURPOSES.

9 ‘‘(a) IN GENERAL.—With respect to each taxpayer’s

10 return for the taxable year of the tax imposed by chapter

11 1, such taxpayer may designate that one or more pro12 grams referred to in subsection (b) be paid a specified por13 tion of any overpayment of such tax for such taxable year.

14 The portion specified under the preceding sentence with

15 respect to any program may not be less than $1 and such

16 portion may vary among the designated programs.

17 ‘‘(b) DESIGNATED PROGRAMS.—The programs which

18 may be designated to receive amounts under subsection

19 (a) are the programs under the following provisions:

20 ‘‘(1) National Foundation on the Arts and the

21 Humanities Act of 1965 (20 U.S.C. 951 et seq.)

22 ‘‘(2) Section 396 of the Communications Act of

23 1934 (relating to Corporation for Public Broadcast24 ing).
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1 ‘‘(3) Part P of title I of the Omnibus Crime

2 Control and Safe Streets Act of 1968 (42 U.S.C.

3 3796cc et seq.) (relating to child support enforce4 ment).

5 ‘‘(4) Child Care and Development Block Grant

6 Act of 1990 (42 U.S.C. 9858 et seq.)

7 ‘‘(5) Safe and Drug-Free Schools and Commu8 nities Act of 1994 (20 U.S.C. 7101 et seq.).

9 ‘‘(6) Violence Against Women Act of 1994 (42

10 U.S.C. 13701 note).

11 ‘‘(7) Legal Services Corporation Act.

12 ‘‘(8) Low-Income Home Energy Assistance Act

13 of 1981.

14 ‘‘(9) Section 417 of the Public Health Service

15 Act (relating to research on gynecological and breast

16 cancers).

17 ‘‘(10) Section 417A of the Public Health Serv18 ice Act (relating to research on prostate cancer).

19 ‘‘(11) Part C of title III of the Older Americans

20 Act of 1965 (42 U.S.C. 3030e and 3030g–13) (re21 lating to nutrition programs for senior citizens).

22 ‘‘(c) MANNER AND TIME OF DESIGNATION.—A des23 ignation under subsection (a) may be made with respect

24 to any taxable year only at the time of filing the return

25 of the tax imposed by chapter 1 for such taxable year.
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1 Such designation shall be made on the first page of the

2 return.

3 ‘‘(d) OVERPAYMENTS TREATED AS REFUNDED.—

4 For purposes of this title, any overpayment of tax des5 ignated under subsection (a) shall be treated as being re6 funded to the taxpayer as of the last date prescribed for

7 filing the return of tax imposed by chapter 1 (determined

8 without regard to extensions) or, if later, the date the re9 turn is filed.

10 ‘‘(e) AMOUNTS APPROPRIATED.—Amounts des11 ignated under subsection (a) for any specified program are

12 hereby appropriated to carry out such program and shall

13 remain available until expended.’’

14 (b) CLERICAL AMENDMENT.—The table of parts for

15 subchapter A of chapter 61 of such Code is amended by

16 adding at the end thereof the following new item:

‘‘Part IX. Designation of overpayments for certain public purposes.’’

17 (c) EFFECTIVE DATE.—The amendments made by

18 this section shall apply to taxable years beginning after

19 the date of enactment of this Act.

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