I 

110TH CONGRESS 

2D SESSION H. R. 5783 

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

contributions to the Federal Government on their income tax returns. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 14, 2008 

Mr. CAMPBELL of California (for himself, Mr. CANTOR, Mr. RYAN of Wisconsin, Mr. MCCARTHY of California, Mr. SHADEGG, Mr. FEENEY, Mr. 

DAVID DAVIS of Tennessee, Mr. BROUN of Georgia, Mr. CONAWAY, Mr. 

MCCAUL of Texas, Mr. HENSARLING, Mr. GARRETT of New Jersey, Mr. 

FLAKE, Mr. BISHOP of Utah, Mr. KLINE of Minnesota, Mr. MANZULLO, 

Mr. HOEKSTRA, Mr. NEUGEBAUER, Mr. WELDON of Florida, Mr. ROYCE, 

Mrs. BLACKBURN, Mr. WILSON of South Carolina, Mr. AKIN, Mr. BARTLETT of Maryland, Mr. FORTUN ̃O, Mrs. BACHMANN, Mr. GOODE, Mrs. 

MUSGRAVE, Mr. GINGREY, Mr. TANCREDO, Mr. LAMBORN, Mr. SESSIONS, Mr. LUCAS, Mr. DOOLITTLE, Ms. FALLIN, Mr. FRANKS of Arizona, Mr. BARRETT of South Carolina, Mr. BURTON of Indiana, Mr. 

MARIO DIAZ-BALART of Florida, Mr. WESTMORELAND, Mr. JONES of 

North Carolina, Mr. ISSA, Mr. LATTA, Mr. DUNCAN, and Mrs. CUBIN) 

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 allow taxpayers to make contributions to the Federal Government 

on their income tax returns. 

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 ‘‘Put Your Money 

3 Where Your Mouth Is Act of 2008’’. 

4 SEC. 2. DONATION TO THE FEDERAL GOVERNMENT 

5 THROUGH THE INCOME TAX SYSTEM. 

6 (a) GENERAL RULE.—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—DONATION TO THE FEDERAL 

11 GOVERNMENT 

‘‘Sec. 6097. Donation to the Federal Government. 

12 ‘‘SEC. 6097. DONATION TO THE FEDERAL GOVERNMENT. 

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

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

15 year may designate that an amount (not less than $1) in 

16 addition to any payment of tax for such taxable year shall 

17 be deposited in the general fund of the Treasury and shall 

18 be made available as provided in appropriation Acts. 

19 ‘‘(b) MANNER AND TIME OF DESIGNATION.—Any 

20 designation under subsection (a) for any taxable year— 

21 ‘‘(1) shall be made at the time of filing the re22 turn of the tax imposed by subtitle A for such tax23 able year and in such manner as the Secretary may 

24 by regulation prescribe, except that such designation 


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1 shall be made either on the first page of the return 

2 or on the page bearing the taxpayer’s signature, and 

3 ‘‘(2) shall be accompanied by a payment of the 

4 amount so designated. 

5 ‘‘(c) TREATMENT OF AMOUNTS DESIGNATED.—For 

6 purposes of this title, the amount designated by any tax7 payer under subsection (a) shall be treated as a contribu8 tion made by such taxpayer to the United States on the 

9 last date prescribed for filing the return of tax imposed 

10 by subtitle A (determined without regard to extensions) 

11 or, if later, the date the return is filed.’’. 

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

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

14 adding at the end thereof the following new item: 

‘‘PART IX. DONATION TO THE FEDERAL GOVERNMENT.’’. 

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

16 this section shall apply to taxable years beginning after 

17 the date of the enactment of this Act. 

Æ 


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