I 
110TH CONGRESS 
2D SESSION 
H. R. 5728 
To amend the Internal Revenue Code of 1986 to allow individual taxpayers 
to designate a portion of income taxes to fund the improvement of 
barriers at the United States border, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 8, 2008 
Mrs. CAPITO (for herself, Mr. TANCREDO, Mr. BILBRAY, Mr. MARCHANT, Mr. 
POE, and Mr. MILLER of Florida) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Homeland Security, for a period to be subsequently de-
termined 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 indi-
vidual taxpayers to designate a portion of income taxes 
to fund the improvement of barriers at the United States 
border, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Border Fence Trust 
Fund Act of 2008’’. 
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SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO BOR-
DER IMPROVEMENT TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 (relating to returns and 
records) is amended by adding at the end the following 
new part: 
‘‘PART IX—DESIGNATION OF INCOME TAX PAY-
MENTS TO BORDER IMPROVEMENT TRUST 
FUND 
‘‘Sec. 6097. Designation to Border Improvement Trust Fund. 
‘‘SEC. 6097. DESIGNATION TO BORDER IMPROVEMENT 
TRUST FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien) whose adjusted income tax liability for 
the taxable year is $5 or more may designate that $5 shall 
be paid over to the Border Improvement Trust Fund in 
accordance with the provisions of section 9511. In the case 
of a joint return of husband and wife having an income 
tax liability of $10 or more, each spouse may designate 
that $10 shall be paid to the fund. 
‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur-
poses of subsection (a), the adjusted income tax liability 
of an individual for any taxable year is the amount equal 
to the excess (if any) of— 
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‘‘(1) the income tax liability (as defined in sec-
tion 6096(b)) of the individual for the taxable year, 
over 
‘‘(2) any amount designated by the individual 
(and, in the case of a joint return, any amount des-
ignated by the individual’s spouse) under section 
6096(a) for such taxable year. 
‘‘(c) MANNER AND TIME OF DESIGNATION.—Rules 
similar to the rules of section 6096(c) shall apply for pur-
poses of this section.’’. 
(b) ESTABLISHMENT
OF BORDER IMPROVEMENT 
TRUST FUND.—Subchapter A of chapter 98 of such Code 
(relating to establishment of trust funds) is amended by 
adding at the end the following new section: 
‘‘SEC. 9511. BORDER IMPROVEMENT TRUST FUND. 
‘‘(a) ESTABLISHMENT
OF BORDER IMPROVEMENT 
TRUST FUND.—There is hereby established in the Treas-
ury of the United States a trust fund to be known as the 
‘Border Improvement Trust Fund’, consisting of such 
amounts as may be appropriated or credited to such Trust 
Fund as provided in this section or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Border Improvement Trust Fund 
amounts equivalent to the amounts designated under sec-
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tion 6097 (relating to designation to Border Improvement 
Trust Fund). 
‘‘(c) EXPENDITURES.—Amounts in the Border Im-
provement Trust Fund shall be available, as provided by 
appropriations Acts, for making expenditures to carry out 
section 102 of the Illegal Immigration Reform and Immi-
grant Responsibility Act of 1996, as in effect on the date 
of the enactment of this section.’’. 
(c) CLERICAL AMENDMENTS.—(1) The table of parts 
for subchapter A of chapter 61 of such Code is amended 
by adding at the end the following new item: 
‘‘PART IX. DESIGNATION OF INCOME TAX PAYMENTS TO BORDER 
IMPROVEMENT TRUST FUND.’’. 
(2) The table of sections for subchapter A of chapter 
98 of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 9511. Border Improvement Trust Fund.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
Æ 
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