I

107TH CONGRESS

1ST SESSION H. R. 1025

To amend the Internal Revenue Code of 1986 to establish a temporary

checkoff on income tax returns to provide funding to States for improving

the administration of elections for Federal office.

IN THE HOUSE OF REPRESENTATIVES

MARCH 14, 2001

Mr. LATOURETTE introduced the following bill; which was referred to the

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

House Administration, 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 establish

a temporary checkoff on income tax returns to provide

funding to States for improving the administration of

elections for Federal office.

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 ‘‘Voting Equipment

5 Modernization Act of 2001’’.
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1 SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO ELEC2 TION ADMINISTRATION IMPROVEMENT

3 FUND.

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

5 Internal Revenue Code of 1986 (relating to information

6 and returns) is amended by adding at the end the fol7 lowing new part:

8 ‘‘PART IX—DESIGNATION OF INCOME TAX PAY9 MENTS TO ELECTION ADMINISTRATION IM10 PROVEMENT FUND

‘‘Sec. 6098. Designation to Election Administration Improvement

Fund.

11 ‘‘SEC. 6098. DESIGNATION TO ELECTION ADMINISTRATION

12 IMPROVEMENT FUND.

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

14 nonresident alien) whose adjusted income tax liability for

15 the taxable year is $1 or more may designate that $1 shall

16 be paid over to the Election Administration Improvement

17 Fund in accordance with the provisions of section 9511.

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

19 an adjusted income tax liability of $2 or more, each spouse

20 may designate that $1 shall be paid to the fund.

21 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur22 poses of subsection (a), the term ‘adjusted income tax li23 ability’ means, for any individual for any taxable year, the

24 excess (if any) of—
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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.—A des9 ignation under subsection (a) may be made with respect

10 to any taxable year—

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

12 imposed by chapter 1 for such taxable year, or

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

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

15 taxable year) specified in regulations prescribed by

16 the Secretary.

17 Such designation shall be made in such manner as the

18 Secretary prescribes by regulations except that, if such

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

20 tax imposed by chapter 1 for such taxable year, such des21 ignation shall be made either on the first page of the re22 turn or on the page bearing the taxpayer’s signature.

23 ‘‘(d) TERMINATION.—Designations may be made

24 under this section for taxable years beginning after De25 cember 31, 2001, and ending before January 1, 2004.’’
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1 (b) ELECTION ADMINISTRATION IMPROVEMENT

2 FUND.—Subchapter A of chapter 98 of such Code (relat3 ing to establishment of trust funds) is amended by adding

4 at the end the following new section:

5 ‘‘SEC. 9511. ELECTION ADMINISTRATION IMPROVEMENT

6 FUND.

7 ‘‘(a) CREATION OF TRUST FUND.—There is estab8 lished in the Treasury of the United States a trust fund

9 to be known as the ‘Election Administration Improvement

10 Fund’, consisting of such amounts as may be appropriated

11 or credited to such fund as provided in this section or sec12 tion 9602(b).

13 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here14 by appropriated to the Election Administration Improve15 ment Fund amounts equivalent to the amounts designated

16 under section 6098.

17 ‘‘(c) EXPENDITURES.—Amounts in the Election Ad18 ministration Improvement Fund shall be available, as pro19 vided in appropriation Acts, for purposes of making pay20 ments to States under subsection (d), to the extent that

21 such amounts exceed the aggregate of all Federal adminis22 trative costs attributable to the implementation of section

23 6098, subsections (a) and (b) of this section, and (with

24 respect to such fund) section 9602.

25 ‘‘(d) PAYMENTS TO STATES.—
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1 ‘‘(1) IN GENERAL.—From the amounts avail2 able pursuant to subsection (c) for a fiscal year, the

3 Federal Election Commission shall make a payment

4 to each State for carrying out activities to improve

5 the administration of elections for Federal office, in6 cluding the purchase and maintenance of improved

7 voting equipment and technology, in accordance with

8 such criteria as the Commission may establish by

9 regulation.

10 ‘‘(2) AMOUNT OF PAYMENT.—The amount of

11 the payment made to a State for a fiscal year under

12 this subsection shall be equal to the product of—

13 ‘‘(A) the total amount available for pay14 ments under this subsection for the fiscal year;

15 and

16 ‘‘(B) the amount (expressed as a percent17 age) equal to the population of the State di18 vided by the total population of all States.

19 ‘‘(3) STATE DEFINED.—In this subsection, the

20 term ‘State’ means each of the several States and

21 the District of Columbia.’’

22 (c) CLERICAL AMENDMENTS.—

23 (1) The table of parts for subchapter A of chap24 ter 61 of such Code is amended by adding at the

25 end the following new item:
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‘‘Part IX. Designation of income tax payments to Election Administration Improvement Fund.’’

1 (2) The table of sections for subchapter A of

2 chapter 98 of such Code is amended by adding at

3 the end the following new item:

‘‘Sec. 9511. Election Administration Improvement Fund.’’

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

5 this section shall apply to taxable years beginning after

6 December 31, 2001.

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