I
103D CONGRESS
1ST SESSION
H. R. 171
To amend the Internal Revenue Code of 1986 to repeal the income tax
check-off which provides funding for Presidential election campaigns and
to provide a check-off to reduce the public debt.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 5, 1993
Mr. DUNCAN introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the income tax check-off which provides funding for
Presidential election campaigns and to provide a check-
off to reduce the public debt.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TERMINATION OF PRESIDENTIAL ELECTION
CAMPAIGN FUND CHECK-OFF.
Section 6096 of the Internal Revenue Code of 1986
(relating to designation of income tax payments to Presi-
dential Election Campaign Fund) is amended by adding
at the end thereof the following new subsection:
‘‘(d) TERMINATION.—This section shall not apply to
any taxable year beginning after December 31, 1991.
SEC. 2. DESIGNATION OF OVERPAYMENTS AND CONTRIBU-
TIONS FOR REDUCTION OF PUBLIC DEBT.
(a) IN GENERAL.—Subchapter A of chapter 61 of the
Internal Revenue Code of 1986 is amended by adding at
the end thereof the following new part:
‘‘PART 
IX—DESIGNATION 
OF 
OVERPAYMENTS
AND CONTRIBUTIONS FOR REDUCTION OF
PUBLIC DEBT.
‘‘Sec. 6097. Designation.
‘‘SEC. 6097. DESIGNATION.
‘‘(a) IN GENERAL.—In the case of an individual, with
respect to each taxpayer’s return for the taxable year of
the tax imposed by chapter 1, such taxpayer may des-
ignate that—
‘‘(1) a specified portion (not less than $1) of
any overpayment of tax for such taxable year, and
‘‘(2) any cash contribution which the taxpayer
includes with such return,
shall be used to reduce the public debt.
‘‘(b) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made with respect
to any taxable year only at the time of filing the return
of the tax imposed by chapter 1 for such taxable year.
Such designation shall be made in such manner as the
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.
‘‘(d) FORMS TO INCLUDE ADDRESS
FOR OTHER
PUBLIC DEBT REDUCTION CONTRIBUTIONS.—The Sec-
retary shall include on returns of tax imposed by chapter
1 the address to which taxpayers may send at any time
additional contributions to reduce the public debt.’’
(b) TRANSFERS TO ACCOUNT TO REDUCE PUBLIC
DEBT.—The Secretary of the Treasury shall, from time
to time, transfer to the special account established by sec-
tion 3113(d) of title 31, United States Code—
(1) the amounts of the overpayments of tax to
which designations under section 6097 of the Inter-
nal Revenue Code of 1986 apply, and
(2) the amounts of contributions made under
such section to the United States.
(c) 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 re-
duction of public debt.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1991.
SEC. 3. INDIVIDUALS WHO DO NOT ITEMIZE DEDUCTIONS
ALLOWED DEDUCTION FOR CONTRIBUTIONS
TO REDUCE PUBLIC DEBT.
(a) IN GENERAL.—Section 170 of the Internal Reve-
nue Code of 1986 (relating to charitable, etc., contribu-
tions and gifts) is amended by redesignating subsection
(m) as subsection (n) and by inserting after subsection
(l) the following new subsection:
‘‘(m) INDIVIDUALS WHO DO NOT ITEMIZE DEDUC-
TIONS ALLOWED DEDUCTION FOR CONTRIBUTIONS TO
REDUCE PUBLIC DEBT.—In the case of an individual who
does not itemize his deductions for the taxable year, the
amount allowable under subsection (a) for such taxable
year for contributions made to the Secretary to reduce the
public debt shall be taken into account as a direct public
debt reduction contribution under section 63.’’
(b) TAXABLE INCOME REDUCED BY CONTRIBU-
TIONS.—Subsection (b) of section 63 of such Code (defin-
ing taxable income) is amended by striking ‘‘and’’ at the
end of paragraph (1), by striking the period at the end
of paragraph (2) and inserting ‘‘, and’’, and by adding
at the end thereof the following new paragraph:
‘‘(3) the direct public debt reduction contribu-
tion.’’
(c) CONFORMING AMENDMENTS.—
(1) Subsection (f) of section 63 of such Code
(defining itemized deductions) is amended by strik-
ing ‘‘and’’ at the end of paragraph (1), by striking
the period at the end of paragraph (2) and inserting
‘‘, and’’, and by adding at the end thereof the follow-
ing new paragraph:
‘‘(3) the direct public debt reduction contribu-
tion.’’
(2) Section 63 of such Code is amended by add-
ing at the end thereof the following new subsection:
‘‘(h) DIRECT PUBLIC DEBT REDUCTION CONTRIBU-
TION.—For purposes of this section, the term ‘direct pub-
lic debt reduction contribution’ means that portion of the
amount allowable under section 170(a) which is taken as
a direct public debt reduction contribution for the taxable
year under section 170(m).’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1992.
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