I

105TH CONGRESS

1ST SESSION H. R. 755

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

any portion of their income tax overpayments, and to make other contributions, for the benefit of units of the National Park System.

IN THE HOUSE OF REPRESENTATIVES

FEBRUARY 13, 1997

Mr. DUNCAN (for himself, Mr. HAYWORTH, Mr. HEFLEY, Ms. RIVERS, Mr.

ROMERO-BARCELO ́, Mr. GORDON, Mr. CALVERT, Mr. NETHERCUTT, Mr.

BARTLETT of Maryland, Mr. BAKER, Mr. WAMP, Ms. NORTON, Mr.

SPRATT, Ms. MOLINARI, Mr. PAYNE, Mr. LATOURETTE, Ms. LOFGREN,

Mr. REGULA, Mr. HANSEN, Mr. GALLEGLY, Mr. LIPINSKI, Mr. DAN

SCHAEFER of Colorado, Mr. HOLDEN, Mr. STEARNS, Mr.

FALEOMAVAEGA, Mr. EHLERS, Mrs. SMITH of Washington, Mr.

FRELINGHUYSEN, Mr. GEJDENSON, Mr. BEREUTER, and Mr. JENKINS)

introduced the following bill; which was referred to the Committee on

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

a period to be subsquently 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 individuals to designate any portion of their income tax

overpayments, and to make other contributions, for the

benefit of units of the National Park System.

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. DESIGNATION OF OVERPAYMENTS AND CON2 TRIBUTIONS FOR THE BENEFIT OF UNITS OF

3 THE NATIONAL PARK SYSTEM.

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

5 Internal Revenue Code of 1986 is amended by adding at

6 the end the following new part:

7 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS

8 AND CONTRIBUTIONS FOR THE BENEFIT OF

9 UNITS OF THE NATIONAL PARK SYSTEM

‘‘Sec. 6097. Designation.

10 ‘‘SEC. 6097. DESIGNATION.

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

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

13 the tax imposed by chapter 1, such taxpayer may des14 ignate that—

15 ‘‘(1) a specified portion (but not less than $1)

16 of any overpayment of tax for such taxable year, and

17 ‘‘(2) any cash contribution which the taxpayer

18 includes with such return,

19 shall be used for the benefit of units of the National Park

20 System.

21 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des22 ignation under subsection (a) may be made with respect

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

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

25 Such designation shall be made in such manner as the
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1 Secretary prescribes by regulations except that such des2 ignation shall be made either on the first page of the re3 turn or on the page bearing the taxpayer’s signature.

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

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

6 tax designated under subsection (a) shall be treated as

7 being refunded to the taxpayer as of the last date pre8 scribed for filing the return of tax imposed by chapter 1

9 (determined without regard to extensions) or, if later, the

10 date the return is filed.’’

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

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

13 adding at the end thereof the following new item:

‘‘Part IX. Designation of overpayments and contributions for the

benefit of units of the National Park System.’’

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

15 this section shall apply to taxable years beginning after

16 December 31, 1997.

17 SEC. 2. NATIONAL PARKS TRUST FUND.

18 (a) IN GENERAL.—Subchapter A of chapter 98 of the

19 Internal Revenue Code of 1986 (relating to trust fund

20 code) is amended by adding at the end the following new

21 section:

22 ‘‘SEC. 9512. NATIONAL PARKS TRUST FUND.

23 ‘‘(a) CREATION OF TRUST FUND.—There is estab24 lished in the Treasury of the United States a trust fund
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1 to be known as the ‘National Parks Trust Fund’, consist2 ing of such amounts as may be appropriated or credited

3 to the National Parks Trust Fund as provided in this sec4 tion or section 9602(b).

5 ‘‘(b) TRANSFER TO NATIONAL PARKS TRUST FUND

6 OF AMOUNTS DESIGNATED.—There is hereby appro7 priated to the National Parks Trust Fund amounts equiv8 alent to the amounts designated under section 6097 and

9 received in the Treasury.

10 ‘‘(c) EXPENDITURES FROM TRUST FUND.—

11 ‘‘(1) IN GENERAL.—The Secretary shall pay,

12 not less often than quarterly, to the Director of the

13 National Park Service from the National Parks

14 Trust Fund an amount equal to the amount in such

15 Fund as of the time of such payment less any ad16 ministrative expenses of the Secretary which may be

17 paid under paragraph (2). Amounts paid under this

18 subsection shall be used only for operations, mainte19 nance, and construction within the units of the Na20 tional Park System and may not be used for land

21 acquisition.

22 ‘‘(2) ADMINISTRATIVE EXPENSES.—Amounts in

23 the National Parks Trust Fund shall be available to

24 pay the administrative expenses of the Department

25 of the Treasury directly allocable to—
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1 ‘‘(A) modifying the individual income tax

2 return forms to carry out section 6097,

3 ‘‘(B) carrying out this chapter with respect

4 to such Fund, and

5 ‘‘(C) processing amounts received under

6 section 6097 and transferring such amounts to

7 such Fund.’’

8 (b) CLERICAL AMENDMENT.—The table of sections

9 for such subchapter A is amended by adding at the end

10 the following new item:

‘‘Sec. 9512. National Parks Trust Fund.’’

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