I 

111TH CONGRESS 

1ST SESSION H. R. 1175 

To amend title 10, United States Code, to authorize taxpayers to designate 

a portion of their income tax payments to a National Military Family 

Relief Fund to be used by the Secretary of Defense to assist the families 

of members of the Armed Forces who are serving in, or have served 

in, Iraq or Afghanistan. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 25, 2009 

Mr. FOSTER introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Armed 

Services, 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 title 10, United States Code, to authorize taxpayers to designate a portion of their income tax payments to a National Military Family Relief Fund to 

be used by the Secretary of Defense to assist the families 

of members of the Armed Forces who are serving in, 

or have served in, Iraq or Afghanistan. 

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. NATIONAL MILITARY FAMILY RELIEF FUND TO 

2 ASSIST FAMILIES OF MEMBERS OF THE 

3 ARMED FORCES WHO ARE SERVING IN, OR 

4 HAVE SERVED IN, IRAQ OR AFGHANISTAN. 

5 (a) IN GENERAL.—Subchapter I of chapter 88 of title 

6 10, United States Code, is amended by inserting after sec7 tion 1781b the following new section: 

8 ‘‘§ 1781c. National Military Family Relief Fund to as9 sist military families 

10 ‘‘(a) ESTABLISHMENT.—There is established in the 

11 Treasury a fund, which shall be known as the ‘National 

12 Military Family Relief Fund’ (in this section referred to 

13 as the ‘Fund’). 

14 ‘‘(b) CREDITS TO FUND.—There are hereby appro15 priated to the Fund in each fiscal year an amount equal 

16 to the amounts designated for deposit in the Fund under 

17 section 6098 of the Internal Revenue Code of 1986 in the 

18 taxable year ending in that fiscal year. 

19 ‘‘(c) USE OF FUND.—The Secretary of Defense shall 

20 use amounts in the Fund, without further specific author21 ization in law, to make grants to members of the Armed 

22 Forces who are serving in, or have served in, Iraq or Af23 ghanistan to assist the families of such members. 

24 ‘‘(d) GRANT CRITERIA.—The Secretary of Defense 

25 shall prescribe the criteria under which grant applications 


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1 will be solicited and grants will be made and the purposes 

2 for which grants may be used.’’. 

3 (b) CLERICAL AMENDMENT.—The table of sections 

4 at the beginning of such subchapter is amended by insert5 ing after the item relating to section 1781b the following 

6 new item: 

‘‘1781c. National Military Family Relief Fund to assist military families.’’. 

7 SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO NA8 TIONAL MILITARY FAMILY RELIEF FUND. 

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

10 Internal Revenue Code of 1986 (relating to information 

11 and returns) is amended by adding at the end the fol12 lowing new part: 

13 ‘‘PART IX—DESIGNATION OF INCOME TAX PAY14 MENTS TO NATIONAL MILITARY FAMILY RE15 LIEF FUND 

‘‘Sec. 6098. Designation to National Military Family Relief Fund. 

16 ‘‘SEC. 6098. DESIGNATION TO NATIONAL MILITARY FAMILY 

17 RELIEF FUND. 

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

19 nonresident alien), with respect to each taxpayer’s return 

20 for the taxable year of the tax imposed by chapter 1— 

21 ‘‘(1) whose adjusted income tax liability for the 

22 taxable year is $1 or more may designate that a 

23 specified portion (not less than $1) of any overpay24 ment of tax shall be paid over to, and 


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1 ‘‘(2) in addition to any payment of income tax 

2 liability, may make a contribution of an additional 

3 amount which shall be paid over to, 

4 the National Military Family Relief Fund, established 

5 under section 1781c of title 10, United States Code. 

6 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur7 poses of subsection (a), the term ‘adjusted income tax li8 ability’ means, for any individual for any taxable year, the 

9 excess (if any) of— 

10 ‘‘(1) the income tax liability (as defined in sec11 tion 6096(b)) of the individual for the taxable year, 

12 over 

13 ‘‘(2) any amount designated by the individual 

14 (and, in the case of a joint return, any amount des15 ignated by the individual’s spouse) under section 

16 6096(a) for such taxable year. 

17 ‘‘(c) MANNER AND TIME OF DESIGNATION AND CON18 TRIBUTION.—A designation and contribution under sub19 section (a) may be made with respect to any taxable 

20 year— 

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

22 imposed by chapter 1 for such taxable year, or 

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

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


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1 taxable year) specified in regulations prescribed by 

2 the Secretary. 

3 Such designation shall be made in such manner as the 

4 Secretary prescribes by regulations except that, if such 

5 designation is made at the time of filing the return of the 

6 tax imposed by chapter 1 for such taxable year, such des7 ignation shall be made either on the first page of the re8 turn or on the page bearing the taxpayer’s signature. 

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

10 For purposes of this title, any portion of an overpayment 

11 of tax designated under subsection (a) shall be treated 

12 as— 

13 ‘‘(1) being refunded to the taxpayer as of the 

14 last date prescribed for filing the return of tax im15 posed by chapter 1 (determined without regard to 

16 extensions) or, if later, the date the return is filed, 

17 and 

18 ‘‘(2) a contribution made by such taxpayer on 

19 such date to the United States.’’. 

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

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

22 adding at the end the following new item: 

‘‘PART IX—DESIGNATION OF INCOME TAX PAYMENTS TO NATIONAL

MILITARY FAMILY RELIEF FUND

‘‘Sec. 6098. Designation to National Military Family Relief Fund.’’. 


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

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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