I
107TH CONGRESS
1ST SESSION
H. R. 2938
To amend the Internal Revenue Code of 1986 to allow taxpayers to designate
any portion of their income tax overpayments, and to make other con-
tributions, for the benefit of victims of the terrorist attacks on September
11, 2001, and for counter-terrorism efforts.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 21, 2001
Mr. HEFLEY introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on the Ju-
diciary, for a period to be subsequently determined by the Speaker, in
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to allow tax-
payers to designate any portion of their income tax over-
payments, and to make other contributions, for the ben-
efit of victims of the terrorist attacks on September
11, 2001, and for counter-terrorism efforts.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
ignation shall be made either on the first page of the re-
turn 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
being refunded to the taxpayer as of the last date pre-
scribed for filing the return of tax imposed by chapter 1
(determined without regard to extensions) or, if later, the
date the return is filed.’’
(b) CLERICAL AMENDMENT.—The table of parts for
subchapter A of chapter 61 of such Code is amended by
adding at the end thereof the following new item:
‘‘Part IX. Designation of overpayments and contributions for ter-
rorism relief and counter-terrorism efforts.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
the date of the enactment of this Act.
SEC. 2. TERRORISM RELIEF AND COUNTER-TERRORISM
TRUST FUND.
(a) IN GENERAL.—Subchapter A of chapter 98 of the
Internal Revenue Code of 1986 (relating to trust fund
code) is amended by adding at the end the following new
section:
‘‘SEC. 9511. TERRORISM RELIEF AND COUNTER-TERRORISM
TRUST FUND.
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund
to be known as the ‘Terrorism Relief and Counter-Ter-
rorism Trust Fund’, consisting of such amounts as may
be appropriated or credited to the Terrorism Relief and
Counter-Terrorism Trust Fund as provided in this section
or section 9602(b).
‘‘(b) TRANSFER
TO
TERRORISM
RELIEF
AND
COUNTER-TERRORISM TRUST FUND OF AMOUNTS DES-
IGNATED.—There is hereby appropriated to the Terrorism
Relief and Counter-Terrorism Trust Fund amounts equiv-
alent to the amounts designated under section 6097 and
received in the Treasury.
‘‘(c) EXPENDITURES FROM TRUST FUND.—
‘‘(1) IN GENERAL.—Amounts in the Terrorism
Relief and Counter-Terrorism Trust Fund shall be
available, as provided in appropriation Acts, for pur-
poses of—
‘‘(A) providing assistance to the victims of
the terrorists attacks against the United States
on September 11, 2001, and to the families of
such victims, and
‘‘(B) making expenditures for counter-ter-
rorism efforts by the United States.
‘‘(2) ADMINISTRATIVE EXPENSES.—Amounts in
the Terrorism Relief and Counter-Terrorism Trust
Fund shall be available to pay the administrative ex-
penses of the Department of the Treasury directly
allocable to—
‘‘(A) modifying the income tax return
forms to carry out section 6097,
‘‘(B) carrying out this chapter with respect
to such Fund, and
‘‘(C) processing amounts received under
section 6097 and transferring such amounts to
such Fund.’’
(b) CLERICAL AMENDMENT.—The table of sections
for such subchapter A is amended by adding at the end
the following new item:
‘‘Sec. 9511. Terrorism Relief and Counter-Terrorism Trust
Fund.’’
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