II 

111TH CONGRESS 

1ST SESSION S. 1166 

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

part or all of any income tax refund to support reservists and National 

Guard members. 

IN THE SENATE OF THE UNITED STATES 

JUNE 3, 2009 

Mr. REID introduced the following bill; which was read twice and referred to 

the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate part or all of any income tax refund 

to support reservists and National Guard members. 

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 Support for 

5 Reservists and National Guard Members Act’’. 


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1 SEC. 2. DESIGNATION OF OVERPAYMENTS TO SUPPORT RE2 SERVISTS AND NATIONAL GUARD MEMBERS. 

3 (a) DESIGNATION.—Subchapter A of chapter 61 of 

4 the Internal Revenue Code of 1986 is amended by adding 

5 at the end the following new part: 

6 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS TO 

7 RESERVE INCOME REPLACEMENT PROGRAM 

‘‘Sec. 6097. Designation. 

8 ‘‘SEC. 6097. DESIGNATION. 

9 ‘‘(a) IN GENERAL.—In the case of an individual, with 

10 respect to each taxpayer’s return for the taxable year of 

11 the tax imposed by chapter 1, such taxpayer may des12 ignate that a specified portion (not less than $5) of any 

13 overpayment of tax for such taxable year be paid over to 

14 the Reserve Income Replacement Program (RIRP) under 

15 section 910 of title 37, United States Code. 

16 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des17 ignation under subsection (a) may be made with respect 

18 to any taxable year only at the time of filing the return 

19 of the tax imposed by chapter 1 for such taxable year. 

20 Such designation shall be made in such manner as the 

21 Secretary prescribes by regulations except that such des22 ignation shall be made either on the first page of the re23 turn or on the page bearing the taxpayer’s signature. 


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1 ‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 

2 purposes of this title, any portion of an overpayment of 

3 tax designated under subsection (a) shall be treated as— 

4 ‘‘(1) being refunded to the taxpayer as of the 

5 last date prescribed for filing the return of tax im6 posed by chapter 1 (determined without regard to 

7 extensions) or, if later, the date the return is filed, 

8 and 

9 ‘‘(2) a contribution made by such taxpayer on 

10 such date to the United States.’’. 

11 (b) TRANSFERS TO RESERVE INCOME REPLACEMENT

12 PROGRAM.—The Secretary of the Treasury shall, from 

13 time to time, transfer to the Reserve Income Replacement 

14 Program (RIRP) under section 910 of title 37, United 

15 States Code, the amounts designated under section 6097 

16 of the Internal Revenue Code of 1986, under regulations 

17 jointly prescribed by the Secretary of the Treasury and 

18 the Secretary of Defense. 

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

20 subchapter A of chapter 61 of the Internal Revenue Code 

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

22 new item: 

‘‘PART IX. DESIGNATION OF OVERPAYMENTS TO RESERVE INCOME

REPLACEMENT PROGRAM’’. 


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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, 2009. 

Æ 


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