I 

111TH CONGRESS 

1ST SESSION H. R. 189 

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

income tax overpayments as contributions to the United States Library 

Trust Fund. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 6, 2009 

Mr. SERRANO introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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 income tax overpayments as contributions to the United States Library Trust Fund. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘United States Library 

5 Trust Fund Act’’. 

6 SEC. 2. UNITED STATES LIBRARY TRUST FUND. 

7 (a) DESIGNATION OF OVERPAYMENTS AS CONTRIBU8 TIONS TO UNITED STATES LIBRARY TRUST FUND.—SubVerDate Nov 24 2008 23:49 Jan 10, 2009 Jkt 079200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H189.IH H189

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1 chapter A of chapter 61 of the Internal Revenue Code of 

2 1986 is amended by adding at the end the following new 

3 part: 

4 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS AS 

5 CONTRIBUTIONS TO UNITED STATES LI6 BRARY TRUST FUND 

‘‘Sec. 6097. Designation. 

7 ‘‘SEC. 6097. DESIGNATION. 

8 ‘‘(a) IN GENERAL.—Every taxpayer who makes a re9 turn of the tax imposed by subtitle A for any taxable year 

10 may designate that a specified portion (not less than $1) 

11 of the amount of any overpayment of tax for such taxable 

12 year shall be paid over to the United States Library Trust 

13 Fund in accordance with the provisions of section 9511. 

14 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des15 ignation under subsection (a) may be made with respect 

16 to any taxable year— 

17 ‘‘(1) at the time of filing the return of the tax 

18 imposed by chapter 1 for such taxable year, or 

19 ‘‘(2) at any other time (after the time of filing 

20 the return of the tax imposed by chapter 1 for such 

21 taxable year) specified in regulations prescribed by 

22 the Secretary. 

23 Such designation shall be made in such manner as the 

24 Secretary prescribes by regulations except that such desVerDate Nov 24 2008 04:53 Jan 12, 2009 Jkt 079200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H189.IH H189

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1 ignation shall be made either on the first page of the re2 turn or on the page bearing the taxpayer’s signature. 

3 ‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 

4 purposes of this title, any portion of an overpayment of 

5 tax designated under subsection (a) shall be treated as 

6 being refunded to the taxpayer as of the last date pre7 scribed for filing the return of tax imposed by chapter 1 

8 (determined without regard to extensions).’’. 

9 (b) CREATION OF TRUST FUND.—Subchapter A of 

10 chapter 98 of such Code is amended by adding at the end 

11 the following new section: 

12 ‘‘SEC. 9511. UNITED STATES LIBRARY TRUST FUND. 

13 ‘‘(a) CREATION OF TRUST FUND.—There is estab14 lished in the Treasury of the United States a trust fund 

15 to be known as the ‘United States Library Trust Fund’, 

16 consisting of such amounts as may be credited or paid to 

17 such trust fund as provided in section 6097. 

18 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here19 by appropriated to the United States Library Trust Fund 

20 amounts equivalent to the amounts of the overpayments 

21 of tax to which designations under section 6097 apply. 

22 ‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 

23 in the United States Library Trust Fund shall be avail24 able, as provided in appropriation Acts, only for purposes 


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1 of making expenditures to carry out section 3 of the 

2 United States Library Trust Fund Act.’’. 

3 (c) CLERICAL AMENDMENTS.— 

4 (1) The table of parts for subchapter A of chap5 ter 61 of such Code is amended by adding at the 

6 end the following new item: 

‘‘PART IX.—DESIGNATION OF OVERPAYMENTS AS CONTRIBUTIONS TO

UNITED STATES LIBRARY TRUST FUND’’. 

7 (2) The table of sections for subchapter A of 

8 chapter 98 of such Code is amended by adding at 

9 the end the following new item: 

‘‘Sec. 9511. United States Library Trust Fund.’’. 

10 (d) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years ending after the 

12 date of the enactment of this Act. 

13 SEC. 3. GRANTS TO LIBRARIES. 

14 (a) ELIGIBILITY OF PUBLIC LIBRARIES AND PUBLIC

15 SCHOOL LIBRARIES.—A public library or public school li16 brary is eligible to receive a grant under this section from 

17 the United States Library Trust Fund established pursu18 ant to section 9511 of the Internal Revenue Code of 1986 

19 for any fiscal year by submitting an application to the Of20 fice of Library Services that includes— 

21 (1) certification that the library does not have 

22 the financial resources available to purchase new 

23 books or collections; 


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1 (2) assurances that funds received under this 

2 section will be used only to purchase materials for 

3 the library; 

4 (3) assurances that funds received under this 

5 section will be used to supplement, not supplant, 

6 other funds received by such library; and 

7 (4) an agreement to make available any finan8 cial records that the Office of Library Services may 

9 need for audit purposes. 

10 (b) GRANT SELECTION.—The Office of Library Serv11 ices shall select the number of grant awards made under 

12 this section and the amount of each such award based 

13 upon economic need in accordance with regulations pub14 lished by the Office. 

Æ 


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