I 

111TH CONGRESS 

1ST SESSION H. R. 4308 

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

certain amounts on their income tax returns, to require spending reductions equal to 10 times the amounts so designated, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 15, 2009 

Mr. POSEY (for himself, Mr. HALL of Texas, Mr. PITTS, Mr. BARTLETT, Mr. 

COLE, Mr. ISSA, Mr. BILBRAY, Mr. GOHMERT, Mrs. BLACKBURN, Mr. 

FRANKS of Arizona, Mr. AKIN, Mr. GINGREY of Georgia, Mr. 

MARCHANT, Mr. CONAWAY, Mr. BISHOP of Utah, Ms. FALLIN, Mr. 

THOMPSON of Pennsylvania, and Mr. LAMBORN) introduced the following 

bill; which was referred to the Committee on Ways and Means, and in 

addition to the Committee on the Budget, 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 certain amounts on their income 

tax returns, to require spending reductions equal to 10 

times the amounts so designated, 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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Deficit Reduction 

3 Check-Off Act’’. 

4 SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO RE5 DUCE THE DEFICIT. 

6 (a) DESIGNATION.—Subchapter A of chapter 61 of 

7 the Internal Revenue Code of 1986 (relating to returns 

8 and records) is amended by adding at the end the fol9 lowing new part: 

10 ‘‘PART IX—DESIGNATION ON INCOME TAX 

11 RETURNS FOR REDUCTION OF DEFICIT 

‘‘Sec. 6097. Designation for reduction of the deficit. 

12 ‘‘SEC. 6097. DESIGNATION FOR REDUCTION OF THE DEF13 ICIT. 

14 ‘‘(a) IN GENERAL.—Every individual, regardless of 

15 income tax liability for the taxable year, may designate 

16 that an amount (not less than $1 and not more than $10) 

17 shall be paid over for the purpose of reducing the deficit 

18 of the United States. In the case of a joint return of hus19 band and wife, each spouse may so designate an amount. 

20 ‘‘(b) INCOME TAX LIABILITY.—For purposes of sub21 section (a), the income tax liability of an individual for 

22 any taxable year is the amount of the tax imposed by 

23 chapter 1 on such individual for such taxable year (as 

24 shown on his return), reduced by the sum of the credits 


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1 (as shown in his return) allowable under part IV of sub2 chapter A of chapter 1 (other than subpart C thereof). 

3 ‘‘(c) MANNER AND TIME OF DESIGNATION.—Rules 

4 similar to the rules of section 6096(c) shall apply for pur5 poses of this section, except that the designation shall be 

6 accompanied by the following statement: ‘The Federal 

7 budget will be reduced by an amount equal to ten times 

8 the amount you elect in the box.’. 

9 ‘‘(d) AMOUNT INCREASE.—In the case of each tax10 able year beginning after 2011, the maximum dollar 

11 amount that may be designated under subsection (a) shall 

12 be increased by $1. In the case of a joint return of hus13 band and wife, such amount shall increase by $2 each tax14 able year.’’. 

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

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

17 adding at the end the following new item: 

‘‘PART IX—DESIGNATION OF INCOME TAX PAYMENTS TO REDUCE THE

DEFICIT.’’. 

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

19 this section shall apply to taxable years beginning after 

20 December 31, 2010. 

21 SEC. 3. TAXPAYER-GENERATED SEQUESTRATION OF FED22 ERAL SPENDING TO REDUCE THE DEFICIT. 

23 (a) SEQUESTRATION TO REDUCE DEFICIT.—Part C 

24 of the Balanced Budget and Emergency Deficit Control 


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1 Act of 1985 is amended by inserting after section 253 the 

2 following new section: 

3 ‘‘SEC. 253A. SEQUESTRATION TO REDUCE THE DEFICIT. 

4 ‘‘(a) SEQUESTRATION.— 

5 ‘‘(1) TIMING.—Within 15 calendar days after 

6 the date Congress adjourns to end a session, and on 

7 the same day as sequestration (if any) under sec8 tions 251, 252, and 253, but after any sequestration 

9 required by those sections, there shall be a seques10 tration to eliminate the deficit equivalent to the 

11 amount calculated under paragraph (2). 

12 ‘‘(2) CALCULATION.— 

13 ‘‘(A) OMB CALCULATION.—Before October 

14 1st of each calendar year, OMB shall calculate 

15 the total amount designated under section 6097 

16 of the Internal Revenue Code of 1986. 

17 ‘‘(B) FEDERAL SPENDING REDUCTION.— 

18 In accordance with the deadline under para19 graph (1), OMB shall apply an across the board 

20 reduction in Federal spending in an amount 

21 equal to the product of— 

22 ‘‘(i) the amount calculated under sub23 paragraph (A); and 

24 ‘‘(ii) 10. 


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1 ‘‘(3) CARRYOVER.—Any amounts not calculated 

2 by OMB by the October 1st deadline, as set forth 

3 in subparagraph (2)(A), shall be applied to the fol4 lowing fiscal year Federal spending reduction pursu5 ant to this section. 

6 ‘‘(b) APPLICABILITY.— 

7 ‘‘(1) IN GENERAL.—Except as provided by 

8 paragraph (2), each account of the United States 

9 shall be reduced by a dollar amount calculated by 

10 multiplying the level of budgetary resources in that 

11 account at that time by the uniform percentage nec12 essary to carry out subsection (a). All obligational 

13 authority so reduced shall be done in a manner that 

14 makes such reductions permanent. 

15 ‘‘(2) EXEMPT ACCOUNTS.—The following pro16 grams shall be exempt from reduction under any 

17 order issued under this section: 

18 ‘‘(A) Benefits payable under the old-age, 

19 survivors, and disability insurance program es20 tablished under title II of the Social Security 

21 Act. 

22 ‘‘(B) Benefits payable under section 3(a), 

23 3(f)(3), 4(a), or 4(f) of the Railroad Retirement 

24 Act of 1974. 


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1 ‘‘(C) Benefits payable under title 18 of the 

2 Social Security Act. 

3 ‘‘(D) The rate of pay of any judge or jus4 tice appointed pursuant to article III of the 

5 Constitution of the United States. 

6 ‘‘(E) Veteran’s benefits listed under sec7 tions 905(b) and 905(f) of the Balanced Budget 

8 and Emergency Deficit Control Act of 1985 (2 

9 U.S.C. 905(b), 905(f)). 

10 ‘‘(c) EFFECTIVE DATE.—This section shall apply to 

11 calender years beginning after December 31, 2010.’’. 

12 (b) REPORTS.—Section 254 of the Balanced Budget 

13 and Emergency Deficit Control Act of 1985 is amended— 

14 (1) in subsection (a), by adding at the end of 

15 the table the following new item: 

‘‘October 1 ....................... OMB report estimating amount of income tax designated pursuant to section 6097 of the Internal 

Revenue Code of 1986.’’. 

16 (2) in subsection (c)(1), by inserting ‘‘, and se17 questration to reduce the deficit,’’ after ‘‘sequestra18 tion’’; 

19 (3) in subsection (c), by redesignating para20 graph (5) as paragraph (6) and by inserting after 

21 paragraph (4) the following new paragraph: 

22 ‘‘(5) REPORTS ON SEQUESTRATION TO REDUCE

23 THE DEFICIT.—The preview reports shall set forth 


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1 for the budget year estimates for each of the fol2 lowing: 

3 ‘‘(A) The aggregate amount designated 

4 under section 6097 of the Internal Revenue 

5 Code of 1986 for the last calendar year ending 

6 before the budget year. 

7 ‘‘(B) The amount of reductions required 

8 under section 253A and the deficit remaining 

9 after those reductions have been made. 

10 ‘‘(C) The sequestration percentage nec11 essary to achieve the required reduction in ac12 counts under section 253A(a).’’; and 

13 (4) in subsection (f), by redesignating para14 graphs (4) and (5) as paragraphs (5) and (6), re15 spectively, and by inserting after paragraph (3) the 

16 following new paragraph: 

17 ‘‘(4) REPORTS ON SEQUESTRATION TO REDUCE

18 THE DEFICIT.—The final reports shall contain all of 

19 the information contained in the deficit taxation des20 ignation report required on October 1.’’. 

21 (c) EFFECTIVE DATE.—Notwithstanding section 

22 275(b) of the Balanced Budget and Emergency Deficit 

23 Control Act of 1985, the expiration date set forth in that 

24 section shall not apply to the amendments made by this 

25 Act. On the date specified in section 253A of the Balanced 


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1 Budget and Emergency Deficit Control Act of 1985, as 

2 amended by this section, the President shall issue an order 

3 fully implementing the sequestration required by section 

4 253A of such Act, as amended by this section. This order 

5 shall be effective on issuance. 

Æ 


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