I 

113TH CONGRESS 

1ST SESSION H. R. 1336 

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

making gifts with their returns of income tax to the Federal Government 

to pay down the public debt. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 21, 2013 

Mr. RODNEY DAVIS of Illinois (for himself, Ms. FUDGE, and Mr. STIVERS) 

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 provide 

for taxpayers making gifts with their returns of income 

tax to the Federal Government to pay down the public 

debt. 

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 ‘‘Voluntary Debt Reduc5 tion Act of 2013’’. 


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1 SEC. 2. GIFTS TO PAY DOWN NATIONAL DEBT. 

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

3 Internal Revenue Code of 1986 is amended by adding at 

4 the end the following new part: 

5 ‘‘PART IX—GIFTS TO PAY DOWN NATIONAL DEBT 

‘‘Sec. 6097. Gifts to pay down national debt. 

6 ‘‘SEC. 6097. GIFTS TO PAY DOWN NATIONAL DEBT. 

7 ‘‘(a) GENERAL RULE.—Every taxpayer who makes a 

8 return of the tax imposed by subtitle A for any taxable 

9 year may— 

10 ‘‘(1) donate an amount (not less than $1), in 

11 addition to any payment of tax for such taxable 

12 year, or 

13 ‘‘(2) designate a portion of any overpayment of 

14 tax (not less than $1) to be donated, 

15 which shall be deposited in the general fund of the Treas16 ury. 

17 ‘‘(b) MANNER AND TIME OF DESIGNATION.—Any do18 nation under subsection (a) for any taxable year— 

19 ‘‘(1) shall be made at the time of filing the re20 turn of the tax imposed by subtitle A for such tax21 able year and in such manner as the Secretary may 

22 by regulation prescribe, except that the designation 

23 for such donation shall be either on the first page 

24 of the return or on the page bearing the taxpayer’s 

25 signature, and 


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1 ‘‘(2) in the case of a donation of cash, shall be 

2 accompanied by a payment of the amount so des3 ignated. 

4 ‘‘(c) TREATMENT OF AMOUNTS DONATED.—For pur5 poses of this title, the amount donated by any taxpayer 

6 under subsection (a) shall be treated as a contribution 

7 made by such taxpayer to the United States on the last 

8 date prescribed for filing the return of tax imposed by sub9 title A (determined without regard to extensions) or, if 

10 later, the date the return is filed. 

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

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

13 of tax designated under subsection (a) shall be treated as 

14 being refunded to the taxpayer as of the last date pre15 scribed for filing the return of tax imposed by chapter 1 

16 (determined without regard to extensions) or, if later, the 

17 date the return is filed. 

18 ‘‘(e) TRANSFERS TO ACCOUNT TO REDUCE PUBLIC

19 DEBT.—The Secretary shall, from time to time, transfer 

20 to the special account established by section 3113(d) of 

21 title 31, United States Code, amounts equal to the 

22 amounts donated under this section.’’. 

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

24 subchapter A of such chapter is amended by adding at 

25 the end the following new item: 

‘‘PART IX. GIFTS TO PAY DOWN NATIONAL DEBT.’’. 


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

2 this section shall apply to returns for taxable years ending 

3 after December 31, 2012. 

Æ 


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