I 
110TH CONGRESS 
1ST SESSION H. R. 3190 
To amend the Internal Revenue Code of 1986 to allow individuals to designate 
that their income, estate, or gift tax payments be spent other than 
for purposes of supporting the war in Iraq and to provide that amounts 
so designated shall be used to provide funding for Head Start, to reduce 
the national debt, and to provide college funding for children of Iraq 
war veterans. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 26, 2007 
Ms. VELA´ZQUEZ introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Edu-
cation and Labor, for a period to be subsequently determined 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-
viduals to designate that their income, estate, or gift 
tax payments be spent other than for purposes of sup-
porting the war in Iraq and to provide that amounts 
so designated shall be used to provide funding for Head 
Start, to reduce the national debt, and to provide college 
funding for children of Iraq war veterans. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Opt Out of Iraq War 
Act of 2007’’. 
SEC. 2. TAX PAYMENTS TO FUTURE FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 (relating to information 
and returns) is amended by adding at the end the fol-
lowing new part: 
‘‘PART IX—OPT OUT OF IRAQ WAR 
‘‘Sec. 6097. Opt out of Iraq war. 
‘‘SEC. 6097. OPT OUT OF IRAQ WAR. 
‘‘(a) DESIGNATION OF TAX PAYMENTS TO FUTURE 
FUND.—Every individual may designate that the following 
amounts be paid into the Future Fund established by sec-
tion 9511. 
‘‘(1) INCOME
TAX.—Such individual’s income 
tax payment for a taxable year. 
‘‘(2) GIFT TAX.—Such individual’s payment of 
the tax imposed by section 2501. 
‘‘(3) ESTATE TAX.—The payment of the im-
posed by section 2001 on the estate of such indi-
vidual. 
‘‘(b) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount of any pay-
ment which may be designated under this section 
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shall not exceed the Iraq war funding percentage of 
such payment. 
‘‘(2) IRAQ WAR FUNDING PERCENTAGE.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the Iraq war funding percentage, 
with respect to any payment made during a fis-
cal year, is the percentage (determined by the 
Comptroller of the United States) of the Fed-
eral budget which was spent during the pre-
ceding fiscal year on the war in Iraq. 
‘‘(B) CERTAIN SPENDING NOT TAKEN INTO 
ACCOUNT.—For purposes of subparagraph (A), 
the amount determined to be spent on the war 
in Iraq during the preceding year shall be re-
duced by the amount which the Comptroller of 
the United States estimates will be spent dur-
ing the fiscal year for which the percentage is 
being determined— 
‘‘(i) to provide Iraq with humanitarian 
and other non-military assistance, and 
‘‘(ii) to provide for the withdrawal of 
United States infrastructure and personnel 
from Iraq. 
‘‘(C) EXCLUSION
OF
CERTAIN
TRUST 
FUNDS FROM BUDGET.—For purposes of this 
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paragraph, none of the trust funds established 
under the Social Security Act or this title shall 
be treated as included in the Federal budget. 
‘‘(c) SPECIAL RULES RELATING TO INCOME TAX 
PAYMENTS.—For purposes of this section— 
‘‘(1) INCOME
TAX
PAYMENT.—The term ‘in-
come tax payment’ means the amount of tax im-
posed by chapter 1 and paid by or withheld for any 
taxable year to the extent not in excess of the tax-
payer’s income tax liability. 
‘‘(2) INCOME TAX LIABILITY.—The term ‘in-
come tax liability’ means the amount of the tax im-
posed by chapter 1 on a taxpayer for any taxable 
year (as shown on such taxpayer’s tax return) re-
duced by the sum of— 
‘‘(A) the credits (as shown in such return) 
allowable under part IV of subchapter A of 
chapter 1 (other than subpart C thereof), and 
‘‘(B) the amount designated under section 
6096. 
‘‘(3) JOINT RETURNS.—A designation may be 
made on a joint return only if both spouses make 
the designation. 
‘‘(d) DESIGNATION OF ESTATE TAX PAYMENTS.— 
The designation under subsection (a)(3) may be made by 
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the executor of the estate under written authority of the 
decedent. 
‘‘(e) MANNER AND TIME OF DESIGNATIONS.—A des-
ignation under subsection (a) may be made— 
‘‘(1) at the time of filing the return of the tax 
to which the designation relates, or 
‘‘(2) at any other time (after the time of filing 
such return) 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 described in paragraph 
(1), such designation shall be made on the page bearing 
the filer’s signature. 
‘‘(f) EXPLANATION OF FUTURE FUND PURPOSES.— 
Each publication of general instructions accompanying an 
income, estate, or gift tax return shall include— 
‘‘(1) an explanation of the purpose of the Fu-
ture Fund, and 
‘‘(2) an explanation of the process for making 
the designations under this section. 
‘‘(g) TERMINATION.—This section shall not apply to 
payments made during any period that fewer than 25,000 
members of the Armed Forces of the United States are 
serving in Iraq.’’. 
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(b) CLERICAL AMENDMENT.—The table of parts for 
such subchapter A is amended by adding at the end the 
following new item: 
‘‘PART IX. OPT OUT OF IRAQ WAR.’’. 
SEC. 3. FUTURE FUND. 
(a) CREATION OF TRUST FUND.—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. FUTURE 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 ‘Future Fund’, consisting of such 
amounts as may be appropriated or credited into such 
Fund as provided in this section and section 9602(b). 
‘‘(b) TRANSFERS TO FUTURE FUND OF AMOUNTS 
EQUIVALENT TO CERTAIN TAXES.—There are hereby ap-
propriated to the Future Fund amounts equivalent to the 
sum of the amounts designated under section 6097 for 
payment into the Fund. 
‘‘(c) EXPENDITURES
FROM
FUTURE
FUND.— 
Amounts in the Future Fund shall be available as follows: 
‘‘(1) HEAD START.—One-third of such amounts 
shall be available, as provided in appropriation Acts, 
to carry out the Head Start Act (42 U.S.C. 9831). 
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‘‘(2) REDUCTION
OF
NATIONAL
DEBT.—One- 
third of such amounts shall be available for reducing 
the national debt in accordance with subsection (d). 
‘‘(3) CHILDREN OF IRAQ WAR VETERANS COL-
LEGE FUND.—One-third of such amounts shall be 
transferred to the Children of Iraq War Veterans 
College Fund in accordance with subsection (e). 
‘‘(d) REDUCTION OF NATIONAL DEBT.—The Sec-
retary of the Treasury shall, from time to time, transfer 
to the special account established by section 3113(d) of 
title 31, United States Code, the amounts described in 
subsection (c)(2). 
‘‘(e) CHILDREN OF IRAQ WAR VETERANS COLLEGE 
FUND.— 
‘‘(1) CREATION OF COLLEGE FUND.—There is 
established in the Future Fund a separate account 
to be known as the ‘Children of Iraq War Veterans 
College Fund’, consisting of amounts transferred or 
credited to the Children of Iraq War Veterans Col-
lege Fund as provided in this section and section 
9602(b). 
‘‘(2) EXPENDITURES FROM COLLEGE FUND.— 
Amounts in the Children of Iraq War Veterans Col-
lege Fund shall be available, as provided in appro-
priation Acts, to pay the qualified tuition and re-
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lated expenses (as defined in section 117(b)(2)) of 
any individual if either parent of such individual 
served as a member of the Armed Forces of the 
United States in Iraq during any portion of the pe-
riod that Iraq is designated as a combat zone for 
purposes of section 112 and— 
‘‘(A) such portion is at least 180 days, 
‘‘(B) such parent died as a result of 
wounds, disease, or injury incurred while so 
serving, or 
‘‘(C) as a result of wounds, disease, or in-
jury incurred while so serving, such parent was 
hospitalized and unable to return to duty in 
such zone.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subchapter A is amended by adding at the end 
the following new item: 
‘‘Sec. 9511. Future Fund.’’. 
Æ 
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