I 

110TH CONGRESS 

2D SESSION H. R. 5728 

To amend the Internal Revenue Code of 1986 to allow individual taxpayers 

to designate a portion of income taxes to fund the improvement of 

barriers at the United States border, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 8, 2008 

Mrs. CAPITO (for herself, Mr. TANCREDO, Mr. BILBRAY, Mr. MARCHANT, Mr. 

POE, and Mr. MILLER of Florida) introduced the following bill; which 

was referred to the Committee on Ways and Means, and in addition to 

the Committee on Homeland Security, 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 individual taxpayers to designate a portion of income taxes 

to fund the improvement of barriers at the United States 

border, 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 ‘‘Border Fence Trust 

5 Fund Act of 2008’’. 


smartinez on PRODPC60 with BILLS
2 

•HR 5728 IH

1 SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO BOR2 DER IMPROVEMENT TRUST FUND. 

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

4 Internal Revenue Code of 1986 (relating to returns and 

5 records) is amended by adding at the end the following 

6 new part: 

7 ‘‘PART IX—DESIGNATION OF INCOME TAX PAY8 MENTS TO BORDER IMPROVEMENT TRUST 

9 FUND 

‘‘Sec. 6097. Designation to Border Improvement Trust Fund. 

10 ‘‘SEC. 6097. DESIGNATION TO BORDER IMPROVEMENT 

11 TRUST FUND. 

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

13 nonresident alien) whose adjusted income tax liability for 

14 the taxable year is $5 or more may designate that $5 shall 

15 be paid over to the Border Improvement Trust Fund in 

16 accordance with the provisions of section 9511. In the case 

17 of a joint return of husband and wife having an income 

18 tax liability of $10 or more, each spouse may designate 

19 that $10 shall be paid to the fund. 

20 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur21 poses of subsection (a), the adjusted income tax liability 

22 of an individual for any taxable year is the amount equal 

23 to the excess (if any) of— 


smartinez on PRODPC60 with BILLS
3 

•HR 5728 IH

1 ‘‘(1) the income tax liability (as defined in sec2 tion 6096(b)) of the individual for the taxable year, 

3 over 

4 ‘‘(2) any amount designated by the individual 

5 (and, in the case of a joint return, any amount des6 ignated by the individual’s spouse) under section 

7 6096(a) for such taxable year. 

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

9 similar to the rules of section 6096(c) shall apply for pur10 poses of this section.’’. 

11 (b) ESTABLISHMENT OF BORDER IMPROVEMENT

12 TRUST FUND.—Subchapter A of chapter 98 of such Code 

13 (relating to establishment of trust funds) is amended by 

14 adding at the end the following new section: 

15 ‘‘SEC. 9511. BORDER IMPROVEMENT TRUST FUND. 

16 ‘‘(a) ESTABLISHMENT OF BORDER IMPROVEMENT

17 TRUST FUND.—There is hereby established in the Treas18 ury of the United States a trust fund to be known as the 

19 ‘Border Improvement Trust Fund’, consisting of such 

20 amounts as may be appropriated or credited to such Trust 

21 Fund as provided in this section or section 9602(b). 

22 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here23 by appropriated to the Border Improvement Trust Fund 

24 amounts equivalent to the amounts designated under secVerDate Aug 31 2005 03:35 Apr 12, 2008 Jkt 069200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5728.IH H5728

smartinez on PRODPC60 with BILLS
4 

•HR 5728 IH

1 tion 6097 (relating to designation to Border Improvement 

2 Trust Fund). 

3 ‘‘(c) EXPENDITURES.—Amounts in the Border Im4 provement Trust Fund shall be available, as provided by 

5 appropriations Acts, for making expenditures to carry out 

6 section 102 of the Illegal Immigration Reform and Immi7 grant Responsibility Act of 1996, as in effect on the date 

8 of the enactment of this section.’’. 

9 (c) CLERICAL AMENDMENTS.—(1) The table of parts 

10 for subchapter A of chapter 61 of such Code is amended 

11 by adding at the end the following new item: 

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

IMPROVEMENT TRUST FUND.’’. 

12 (2) The table of sections for subchapter A of chapter 

13 98 of such Code is amended by adding at the end the fol14 lowing new item: 

‘‘Sec. 9511. Border Improvement Trust Fund.’’. 

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

16 this section shall apply to taxable years beginning after 

17 December 31, 2008. 

Æ 


smartinez on PRODPC60 with BILLS