I 

111TH CONGRESS 

2D SESSION H. R. 5497 

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

designate $3 on their income tax return to be used to reduce the 

public debt. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 9, 2010 

Mr. WILSON of Ohio 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 an 

individual to designate $3 on their income tax return 

to be used to reduce 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 ‘‘Check the Debt Act 

5 of 2010’’. 

6 SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO RE7 DUCE PUBLIC DEBT. 

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

9 Internal Revenue Code of 1986 (relating to returns and 


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

2 new part: 

3 ‘‘PART IX—DESIGNATION OF INCOME TAX 

4 PAYMENTS TO REDUCE PUBLIC DEBT 

5 ‘‘SEC. 6097. DESIGNATION BY INDIVIDUALS. 

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

7 nonresident alien) whose adjusted income tax liability for 

8 the taxable year is $3 or more may designate that $3 shall 

9 be used to reduce the public debt of the United States. 

10 In the case of a joint return of husband and wife having 

11 an adjusted income tax liability of $6 or more, each spouse 

12 may designate that $3 shall be used to reduce the public 

13 debt. 

14 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur15 poses of this section, the term ‘adjusted income tax liabil16 ity’ means income tax liability (as defined in section 

17 6096(b)) reduced by any amount designated under section 

18 6096 (relating to designation of income tax payments to 

19 Presidential Election Campaign Fund). 

20 ‘‘(c) MANNER AND TIME OF DESIGNATION.—A des21 ignation under subsection (a) may be made with respect 

22 to any taxable year— 

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

24 imposed by chapter 1 for such taxable year, or 


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

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

3 taxable year) specified in regulations prescribed by 

4 the Secretary. 

5 Such designation shall be made in such manner as the 

6 Secretary prescribes by regulations except that, if such 

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

8 tax imposed by chapter 1 for such taxable year, such des9 ignation shall be made either on the first page of the re10 turn or on the page bearing the signature of the tax11 payer.’’. 

12 (b) TRANSFER OF DESIGNATED AMOUNTS FOR PUB13 LIC DEBT REDUCTION.—The Secretary of the Treasury 

14 shall, from time to time, transfer to the account described 

15 in section 3113(d) of title 31, United States Code, an 

16 amount not in excess of the sum of the amounts des17 ignated under section 6097 of the Internal Revenue Code 

18 of 1986, as added by subsection (a), to be used to reduce 

19 the public debt of the United States. 

20 (c) CLERICAL AMENDMENT.—The table of parts for 

21 subchapter A of chapter 61 of the Internal Revenue Code 

22 of 1986 is amended by adding at the end the following 

23 new item: 

‘‘PART IX. DESIGNATION OF INCOME TAX PAYMENTS TO REDUCE PUBLIC

DEBT’’. 


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2010. 

Æ 


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