Donate for Disaster Relief Act of 2019

To amend the Internal Revenue Code of 1986 to allow individuals to designate overpayments of income tax for disaster relief. 1. Short title This Act may be cited as the Donate for Disaster Relief Act of 2019 2. Designation of overpayments for disaster relief (a) In general Subchapter A of chapter 61 IX Designation of overpayments for disaster relief Sec. 6098. Designation of overpayments for disaster relief. 6098. Designation of overpayments for disaster relief (a) In general Every individual, with respect to the taxpayer’s return for the taxable year of the tax imposed by chapter 1, may designate that a specified portion (not less than $1) of any overpayment of such tax be paid over to the Disaster Relief Fund. (b) Manner and Time of Designation A designation under subsection (a) may be made with respect to any taxable year— (1) at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or (2) at any other time (after such time of filing) specified in regulations prescribed by the Secretary. Such designation shall be made in such manner as the Secretary prescribes by regulations except that, if such designation is made at the time of filing the return of the tax imposed by chapter 1 for such taxable year, such designation shall be made either on the first page of the return or on the page bearing the taxpayer's signature. (c) Overpayments treated as refunded For purposes of this title, any portion of an overpayment of tax designated under subsection (a) shall be treated as— (1) being refunded to the taxpayer as of the last date prescribed for filing the return of tax imposed by chapter 1 (determined without regard to extensions) or, if later, the date the return is filed, and (2) a contribution made by such taxpayer on such date to the United States. . (b) Disaster relief fund Subchapter A of chapter 98 of such Code is amended by adding at the end the following new section: 9512. Disaster relief fund (a) Creation of trust fund There is established in the Treasury of the United States a trust fund to be known as the Disaster Relief Fund (b) Transfers to trust fund There are hereby appropriated to the Disaster Relief Fund amounts equivalent to the amounts designated under section 6098. (c) Expenditures Amounts in the Disaster Relief Fund shall be available, as provided in appropriation Acts, to supplement funds appropriated for disaster relief provided for major disasters declared pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5121 . (c) Clerical amendments (1) The table of parts for subchapter A of chapter 61 Part IX. Designation of overpayments for disaster relief . (2) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Disaster relief fund. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Donate for Disaster Relief Act of 2019 This bill allows individual taxpayers to designate an amount (not less than $1) of any overpayment of income tax for a Disaster Relief Fund established by this bill to provide relief for major disasters declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.