I 

109TH CONGRESS 

1ST SESSION H. R. 210 

To amend the Internal Revenue Code of 1986 to provide for designation 

of overpayments and contributions to the United States Library Trust 

Fund, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 4, 2005 

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 the Workforce, 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 provide 

for designation of overpayments and contributions to the 

United States Library Trust 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 ‘‘United States Library 

5 Trust Fund Act’’. 
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1 SEC. 2. UNITED STATES LIBRARY TRUST FUND. 

2 (a) DESIGNATION OF OVERPAYMENTS AND CON3 TRIBUTIONS FOR UNITED STATES LIBRARY TRUST

4 FUND.—Subchapter A of chapter 61 of the Internal Rev5 enue Code of 1986 is amended by adding at the end the 

6 following new part: 

7 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS 

8 AND CONTRIBUTIONS FOR UNITED STATES 

9 LIBRARY TRUST FUND 

‘‘Sec. 6097. Designation. 

10 ‘‘SEC. 6097. DESIGNATION. 

11 ‘‘(a) IN GENERAL.—In the case of an individual, with 

12 respect to each return of the taxpayer for the taxable year 

13 of the tax imposed by chapter 1, such taxpayer may des14 ignate that— 

15 ‘‘(1) $1 of any overpayment of tax for such tax16 able year, and 

17 ‘‘(2) any cash contribution which the taxpayer 

18 includes with such return, 

19 shall be paid over to the United States Library Trust 

20 Fund in accordance with the provisions of section 9511. 

21 In the case of a joint return with respect to which an over22 payment of $2 or more is due, each spouse may designate 

23 that $1 shall be paid to such trust fund. 
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1 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des2 ignation under subsection (a) may be made with respect 

3 to any taxable year— 

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

5 imposed by chapter 1 for such taxable year, or 

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

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

8 taxable year) specified in regulations prescribed by 

9 the Secretary. 

10 Such designation shall be made in such manner as the 

11 Secretary prescribes by regulations except that such des12 ignation shall be made either on the first page of the re13 turn or on the page bearing the taxpayer’s signature. 

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

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

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

17 being refunded to the taxpayer as of the last date pre18 scribed for filing the return of tax imposed by chapter 1 

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

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

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

22 the following new section: 

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

24 ‘‘(a) CREATION OF TRUST FUND.—There is estab25 lished in the Treasury of the United States a trust fund 
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1 to be known as the ‘United States Library Trust Fund’, 

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

3 such trust fund as provided in section 6097. 

4 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here5 by appropriated to the United States Library Trust Fund 

6 amounts equivalent to— 

7 ‘‘(1) the amounts of the overpayments of tax to 

8 which designations under section 6097 apply, and 

9 ‘‘(2) the amounts of contributions made under 

10 such section to such trust fund. 

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

12 in the United States Library Trust Fund shall be avail13 able, as provided in appropriation Acts, only for purposes 

14 of making expenditures to carry out section 3 of the 

15 United States Library Trust Fund Act.’’. 

16 (c) CLERICAL AMENDMENTS.— 

17 (1) The table of parts for subchapter A of chap18 ter 61 of such Code is amended by adding at the 

19 end the following new item: 

‘‘PART IX. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR

UNITED STATES LIBRARY TRUST FUND’’. 

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

21 chapter 98 of such Code is amended by adding at 

22 the end the following new item: 

‘‘Sec. 9511. United States Library Trust Fund.’’. 
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1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years ending after the 

3 date of the enactment of this Act. 

4 SEC. 3. GRANTS TO LIBRARIES. 

5 (a) ELIGIBILITY OF PUBLIC LIBRARIES AND PUBLIC

6 SCHOOL LIBRARIES.—A public library or public school li7 brary is eligible to receive a grant under this section from 

8 the United States Library Trust Fund established pursu9 ant to section 9511 of the Internal Revenue Code of 1986 

10 for any fiscal year by submitting an application to the Of11 fice of Library Services that includes— 

12 (1) certification that the library does not have 

13 the financial resources available to purchase new 

14 books or collections; 

15 (2) assurances that funds received under this 

16 section will be used only to purchase materials for 

17 the library; 

18 (3) assurances that funds received under this 

19 section will be used to supplement, not supplant, 

20 other funds received by such library; and 

21 (4) an agreement to make available any finan22 cial records that the Office of Library Services may 

23 need for audit purposes. 

24 (b) GRANT SELECTION.—The Office of Library Serv25 ices shall select the number of grant awards made under 
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1 this section and the amount of each such award based 

2 upon economic need in accordance with regulations pub3 lished by the Office. 

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