I 

115TH CONGRESS 

1ST SESSION H. R. 168 

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

overpayments of income tax for disaster relief. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 3, 2017 

Mr. HASTINGS introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infrastructure, 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 individuals to designate overpayments of income tax for disaster relief. 

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 ‘‘Donate for Disaster 

5 Relief Act of 2017’’. 


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1 SEC. 2. DESIGNATION OF OVERPAYMENTS FOR DISASTER 

2 RELIEF. 

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

4 Internal Revenue Code of 1986 is amended by adding at 

5 the end the following new part: 

6 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS 

7 FOR DISASTER RELIEF 

‘‘Sec. 6098. Designation of overpayments for disaster relief. 

8 ‘‘SEC. 6098. DESIGNATION OF OVERPAYMENTS FOR DIS9 ASTER RELIEF. 

10 ‘‘(a) IN GENERAL.—Every individual, with respect to 

11 the taxpayer’s return for the taxable year of the tax im12 posed by chapter 1, may designate that a specified portion 

13 (not less than $1) of any overpayment of such tax be paid 

14 over to the Disaster Relief Fund. 

15 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des16 ignation under subsection (a) may be made with respect 

17 to any taxable year— 

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

19 imposed by chapter 1 for such taxable year, or 

20 ‘‘(2) at any other time (after such time of fil21 ing) specified in regulations prescribed by the Sec22 retary. 

23 Such designation shall be made in such manner as the 

24 Secretary prescribes by regulations except that, if such 

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


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1 tax imposed by chapter 1 for such taxable year, such des2 ignation shall be made either on the first page of the re3 turn or on the page bearing the taxpayer’s signature. 

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

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

6 tax designated under subsection (a) shall be treated as— 

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

8 last date prescribed for filing the return of tax im9 posed by chapter 1 (determined without regard to 

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

11 and 

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

13 such date to the United States.’’. 

14 (b) DISASTER RELIEF FUND.—Subchapter A of 

15 chapter 98 of the Internal Revenue Code of 1986 is 

16 amended by adding at the end the following new section: 

17 ‘‘SEC. 9512. DISASTER RELIEF FUND. 

18 ‘‘(a) CREATION OF TRUST FUND.—There is estab19 lished in the Treasury of the United States a trust fund 

20 to be known as the ‘Disaster Relief Fund’, consisting of 

21 such amounts as may be appropriated or credited to such 

22 fund as provided in this section or section 9602(b). 

23 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here24 by appropriated to the Disaster Relief Fund amounts 

25 equivalent to the amounts designated under section 6098. 


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1 ‘‘(c) EXPENDITURES.—Amounts in the Disaster Re2 lief Fund shall be available, as provided in appropriation 

3 Acts, to supplement funds appropriated for disaster relief 

4 provided for major disasters declared pursuant to the Rob5 ert T. Stafford Disaster Relief and Emergency Assistance 

6 Act (42 U.S.C. 5121 et seq.).’’. 

7 (c) CLERICAL AMENDMENTS.— 

8 (1) The table of parts for subchapter A of chap9 ter 61 of the Internal Revenue Code of 1986 is 

10 amended by adding at the end the following new 

11 item: 

‘‘PART IX. DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF’’. 

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. Disaster relief fund.’’. 

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

16 this section shall apply to taxable years beginning after 

17 the date of the enactment of this Act. 

Æ 


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