I 

112TH CONGRESS 

1ST SESSION H. R. 2411 

To provide for an employee election on Form W–4 to have amounts deducted 

and withheld from wages to be used to reduce the public debt. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 6, 2011 

Mr. CRAWFORD (for himself, Mr. TIBERI, Mr. FINCHER, Mr. LANDRY, Mr. 

DENHAM, Mr. DOLD, Mr. FLORES, Mr. GRIFFIN of Arkansas, Mr. AUSTIN SCOTT of Georgia, Mr. HUIZENGA of Michigan, Mr. PALAZZO, and 

Mr. GUINTA) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To provide for an employee election on Form W–4 to have 

amounts deducted and withheld from wages 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 ‘‘Reduce America’s Debt 

5 Now Act of 2011’’. 


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1 SEC. 2. VOLUNTARY WITHHOLDING FROM PAYROLL FOR 

2 REDUCTION OF THE PUBLIC DEBT. 

3 (a) IN GENERAL.—An employee may elect for an em4 ployer to deduct and withhold upon the payment of wages 

5 by such employer amounts to be used to reduce the public 

6 debt. 

7 (b) REQUIREMENT OF WITHHOLDING.—Every em8 ployer making payment of wages shall deduct and with9 hold upon such wages any amounts so elected, and shall 

10 pay such amounts over to the Secretary of the Treasury 

11 at such times and in such manner as the Secretary shall 

12 by regulation prescribe. 

13 (c) TRANSFERS TO ACCOUNT TO REDUCE PUBLIC

14 DEBT.—The Secretary shall, not less frequently than 

15 monthly, transfer to the special account established by sec16 tion 3113(d) of title 31, United States Code, amounts 

17 equal to the amounts paid over under subsection (b). 

18 (d) DEFINITIONS AND SPECIAL RULES.—For pur19 poses of this section— 

20 (1) WAGES, EMPLOYEE, ETC.—The terms 

21 ‘‘wages’’, ‘‘employee’’, and ‘‘employer’’ shall have the 

22 respective meanings given such terms under section 

23 3401(a) of the Internal Revenue Code of 1986. 

24 (2) AMOUNTS NOT DEDUCTIBLE.—Notwith25 standing section 170(c)(1) of such Code, no deducVerDate Mar 15 2010 03:44 Jul 07, 2011 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2411.IH H2411

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1 tion shall be allowed for any amount deducted and 

2 withheld from wages under subsection (a). 

3 (3) ELECTION TO BE INCLUDED ON WITH4 HOLDING EXEMPTION CERTIFICATE.—Not later De5 cember 31, 2011, the Secretary of the Treasury 

6 shall modify withholding exemption certificates (de7 scribed in section 3402(f)(2) of such Code) to in8 clude the election under subsection (a). The Sec9 retary shall include on such certificates a reasonably 

10 conspicuous statement that any amounts deducted 

11 and withheld from wages under subsection (a) are 

12 not deductible as charitable contributions for Fed13 eral income tax purposes. 

14 (e) EFFECTIVE DATE.—This section shall apply to 

15 remuneration paid after December 31, 2011. 

16 SEC. 3. EXCLUSION OF PUBLIC DEBT WITHHOLDING FROM 

17 WAGES. 

18 (a) SOCIAL SECURITY TAXES.— 

19 (1) AMENDMENT TO 1986 CODE.—Subsection 

20 (a) of section 3121 of the Internal Revenue Code of 

21 1986 is amended by striking ‘‘or’’ at the end of 

22 paragraph (22), by striking the period at the end of 

23 paragraph (23) and inserting ‘‘; or’’, and by insert24 ing after paragraph (23) the following new para25 graph: 


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1 ‘‘(24) any amount deducted and withheld pur2 suant to an election under section 2 of the Reduce 

3 America’s Debt Now Act of 2011.’’. 

4 (2) AMENDMENT TO SOCIAL SECURITY ACT.— 

5 Section 209(a) of the Social Security Act is amended 

6 by striking ‘‘or’’ at the end of paragraph (19), by 

7 striking the period at the end of paragraph (20) and 

8 inserting ‘‘; or’’, and by inserting after paragraph 

9 (20) the following new paragraph: 

10 ‘‘(21) Any amount deducted and withheld pur11 suant to an election under section 2 of the Reduce 

12 America’s Debt Now Act of 2011.’’. 

13 (b) UNEMPLOYMENT TAXES.—Subsection (b) of sec14 tion 3306 of the Internal Revenue Code of 1986 is amend15 ed by striking ‘‘or’’ at the end of paragraph (19), by strik16 ing the period at the end of paragraph (20) and inserting 

17 ‘‘; or’’, and by inserting after paragraph (20) the following 

18 new paragraph: 

19 ‘‘(21) any amount deducted and withheld pur20 suant to an election under section 2 of the Reduce 

21 America’s Debt Now Act of 2011.’’. 

22 (c) WAGE WITHHOLDING.—Subsection (a) of section 

23 3401 of such Code is amended by striking ‘‘or’’ at the 

24 end of paragraph (22), by striking the period at the end 


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1 of paragraph (23) and inserting ‘‘; or’’, and by inserting 

2 after paragraph (23) the following new paragraph: 

3 ‘‘(24) any amount deducted and withheld pur4 suant to an election under section 2 of the Reduce 

5 America’s Debt Now Act of 2011.’’. 

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

7 this section shall apply to remuneration made after De8 cember 31, 2011. 

Æ 


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