I 

116TH CONGRESS 

1ST SESSION H. R. 3717 

To amend the Internal Revenue Code of 1986 to terminate the designation 

of income tax payments to the Presidential Election Campaign Fund 

and to provide for the designation of income tax payments to the Border 

Wall Trust Fund, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 11, 2019 

Mr. GREEN of Tennessee (for himself, Mr. MASSIE, Mr. GAETZ, Mr. BILIRAKIS, Mr. GIBBS, Mr. ROY, Mr. NORMAN, Mr. HIGGINS of Louisiana, 

Mr. HICE of Georgia, Mr. BAIRD, Mr. PENCE, Mr. TURNER, Mr. 

BUCHANAN, Mr. RESCHENTHALER, Mr. RUTHERFORD, Mr. WOMACK, 

Mr. BIGGS, Mr. KELLY of Mississippi, Mr. JOHNSON of Louisiana, Mr. 

STIVERS, Mr. RIGGLEMAN, Mr. BURCHETT, Mr. SMITH of Missouri, Mr. 

BUDD, Mr. DUNN, Mr. MCKINLEY, Mr. CLINE, Mr. ROGERS of Alabama, 

Mr. SHIMKUS, Mr. COMER, Mr. HARRIS, Mr. DAVIDSON of Ohio, Mr. 

YOHO, Mr. WALKER, and Mr. SPANO) 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 terminate 

the designation of income tax payments to the Presidential Election Campaign Fund and to provide for the 

designation of income tax payments to the Border Wall 

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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Dollars for the Wall 

3 Act’’. 

4 SEC. 2. TERMINATION OF DESIGNATION OF INCOME TAX 

5 PAYMENTS TO THE PRESIDENTIAL ELECTION 

6 CAMPAIGN FUND. 

7 (a) IN GENERAL.—Section 6096 of the Internal Rev8 enue Code of 1986 is amended by adding at the end the 

9 following new subsection: 

10 ‘‘(d) TERMINATION.—This section shall not apply to 

11 taxable years beginning after December 31, 2018.’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to taxable years beginning after 

14 December 31, 2018. 

15 SEC. 3. DESIGNATION OF INCOME TAX PAYMENTS TO BOR16 DER WALL TRUST FUND. 

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

18 Internal Revenue Code of 1986 (relating to information 

19 and returns) is amended by adding at the end the fol20 lowing new part: 

21 ‘‘PART IX—DESIGNATION OF INCOME TAX 

22 PAYMENTS TO BORDER WALL TRUST FUND 

‘‘Sec. 6098. Designation to Border Wall Trust Fund. 

23 ‘‘SEC. 6098. DESIGNATION TO BORDER WALL TRUST FUND. 

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

25 nonresident alien) whose income tax liability for the taxVerDate Sep 11 2014 22:00 Jul 23, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3717.IH H3717

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1 able year is $3 or more may designate that $3 shall be 

2 paid over to the Border Wall Trust Fund in accordance 

3 with the provisions of section 9512. In the case of a joint 

4 return of husband and wife having an adjusted income tax 

5 liability of $6 or more, each spouse may designate that 

6 $3 shall be paid to the fund. 

7 ‘‘(b) INCOME TAX LIABILITY.—For purposes of sub8 section (a), the income tax liability of an individual for 

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

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

11 shown on the individual’s return), reduced by the sum of 

12 the credits (as shown on such return) allowable under part 

13 IV of subchapter A of chapter 1 (other than subpart C 

14 thereof). 

15 ‘‘(c) 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 the time of filing 

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

22 taxable year) specified in regulations prescribed by 

23 the Secretary. 

24 Such designation shall be made in such manner as the 

25 Secretary prescribes by regulations except that, if such 


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

2 tax imposed by chapter 1 for such taxable year, such des3 ignation shall be made either on the first page of the re4 turn or on the page bearing the taxpayer’s signature.’’. 

5 (b) BORDER WALL TRUST FUND.—Subchapter A of 

6 chapter 98 of such Code (relating to establishment of trust 

7 funds) is amended by adding at the end the following new 

8 section: 

9 ‘‘SEC. 9512. BORDER WALL TRUST FUND. 

10 ‘‘(a) CREATION OF TRUST FUND.—There is estab11 lished in the Treasury of the United States a trust fund 

12 to be known as the ‘Border Wall Trust Fund’, consisting 

13 of such amounts as may be appropriated or credited to 

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

15 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here16 by appropriated to the Border Wall Trust Fund amounts 

17 equivalent to the amounts designated under section 6098. 

18 ‘‘(c) EXPENDITURES.—Amounts in the Border Wall 

19 Trust Fund shall be available, as provided in appropria20 tion Acts, only for the purpose of building a physical wall 

21 along the southern border of the United States.’’. 

22 (c) CLERICAL AMENDMENTS.— 

23 (1) The table of parts for subchapter A of chap24 ter 61 of such Code is amended by adding at the 

25 end the following new item: 


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‘‘PART IX. DESIGNATION OF INCOME TAX PAYMENTS TO BORDER WALL

TRUST FUND.’’. 

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

2 chapter 98 of such Code is amended by adding at 

3 the end the following new item: 

‘‘Sec. 9512. Border Wall Trust Fund.’’. 

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

5 this section shall apply to taxable years beginning after 

6 December 31, 2018. 

Æ 


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