I 

116TH CONGRESS 

2D SESSION H. R. 7648 

To amend the Internal Revenue Code of 1986 to allow for contributions 

to a Taxpayer Fairness Fund, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 16, 2020 

Ms. MOORE introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow for 

contributions to a Taxpayer Fairness Fund, and for 

other purposes. 

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 ‘‘Taxpayer Fairness 

5 Fund Act of 2020’’. 

6 SEC. 2. DESIGNATION OF OVERPAYMENTS AS CONTRIBU7 TIONS TO TAXPAYER FAIRNESS FUND. 

8 (a) IN GENERAL.—Subchapter A of chapter 61 of the 

9 Internal Revenue Code of 1986 is amended by adding at 

10 the end the following new part: 


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1 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS AS 

2 CONTRIBUTIONS TO TAXPAYER FAIRNESS FUND 

‘‘Sec. 6097. Designation to Taxpayer Fairness Fund. 

3 ‘‘SEC. 6097. DESIGNATION TO TAXPAYER FAIRNESS FUND. 

4 ‘‘(a) IN GENERAL.—Every individual (other than a 

5 nonresident alien) who is not a recipient of the Earned 

6 Income Tax Credit, the Child Tax Credit, or the American 

7 Opportunity Tax Credit and who makes a return of the 

8 tax imposed by subtitle A for any taxable year may des9 ignate that $5 of the amount of any overpayment of tax 

10 for such taxable year shall be paid over to the Taxpayer 

11 Fairness Fund in accordance with the provisions of section 

12 9512. In the case of a joint return, each spouse may des13 ignate that $5 shall be paid to the fund. 

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 Sep 11 2014 05:47 Aug 05, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H7648.IH H7648

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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. 9512. TAXPAYER FAIRNESS FUND. 

13 ‘‘(a) CREATION OF FUND.—There is established in 

14 the Treasury of the United States a trust fund to be 

15 known as the ‘Taxpayer Fairness Fund’ (hereinafter in 

16 this section referred to as ‘the fund’), consisting of such 

17 amounts as may be credited or paid to the fund as pro18 vided in section 6097. 

19 ‘‘(b) TRANSFERS TO FUND.—There are hereby ap20 propriated to the fund amounts equivalent to the amounts 

21 of the overpayments of tax to which designations under 

22 section 6097 apply. 

23 ‘‘(c) EXPENDITURES FROM FUND.—Amounts in the 

24 fund shall be made available, as appropriated, to the Inter25 nal Revenue Service for hiring, training, and employment 


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1 of personnel for tax enforcement activities of the Internal 

2 Revenue Service to determine and collect owed taxes 

3 from— 

4 ‘‘(1) individuals with annual income of 

5 $500,000 or more, and 

6 ‘‘(2) corporations with assets valued at $5 mil7 lion or more.’’. 

8 (c) CLERICAL AMENDMENTS.— 

9 (1) The table of parts for subchapter A of chap10 ter 61 of such Code is amended by adding at the 

11 end the following new item: 

‘‘PART IX. DESIGNATION OF OVERPAYMENTS AS CONTRIBUTIONS TO

TAXPAYER FAIRNESS FUND.’’. 

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

13 chapter 98 of such Code is amended by adding at 

14 the end the following new item: 

‘‘Sec. 9512. Taxpayer Fairness Fund.’’. 

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

16 this section shall apply to taxable years ending after the 

17 date of the enactment of this Act. 

Æ 


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