I
106TH CONGRESS
1ST SESSION
H. R. 1154
To amend the Internal Revenue Code of 1986 to allow individuals to designate
any portion of their income tax overpayments, and to make other con-
tributions, for the benefit of units of the National Park System.
IN THE HOUSE OF REPRESENTATIVES
MARCH 17, 1999
Mr. DUNCAN (for himself, Mr. TRAFICANT, Mr. ROMERO-BARCELO´, Mr. JEN-
KINS, Mr. LATOURETTE, Mr. SPRATT, Mr. RUSH, Mr. HAYWORTH, Mr.
LARGENT, Mr. COSTELLO, Mr. FALEOMAVAEGA, Mr. HOLDEN, Mr. KA-
SICH, Ms. DELAURO, Mr. ENGEL, Mr. WAMP, Mr. KUCINICH, Ms. DUNN,
Mr. HEFLEY, Mr. PASTOR, Mr. BEREUTER, Mr. NETHERCUTT, and Mr.
REGULA) introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Re-
sources, 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 indi-
viduals to designate any portion of their income tax
overpayments, and to make other contributions, for the
benefit of units of the National Park System.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
Secretary prescribes by regulations except that such des-
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 the
benefit of units of the National Park System.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1999.
SEC. 2. NATIONAL PARKS 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. NATIONAL PARKS 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 ‘National Parks Trust Fund’, con-
sisting of such amounts as may be appropriated or cred-
ited to the National Parks Trust Fund as provided in this
section or section 9602(b).
‘‘(b) TRANSFER TO NATIONAL PARKS TRUST FUND
OF AMOUNTS DESIGNATED.—There is hereby appro-
priated to the National Parks 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.—The Secretary shall pay,
not less often than quarterly, to the Director of the
National Park Service from the National Parks
Trust Fund an amount equal to the amount in such
Fund as of the time of such payment less any ad-
ministrative expenses of the Secretary which may be
paid under paragraph (2). Amounts paid under this
subsection shall be used only for operations, mainte-
nance, and construction within the units of the Na-
tional Park System and may not be used for land
acquisition.
‘‘(2) ADMINISTRATIVE EXPENSES.—Amounts in
the National Parks Trust Fund shall be available to
pay the administrative expenses of the Department
of the Treasury directly allocable to—
‘‘(A) modifying the individual 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. National Parks Trust Fund.’’
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