SECTION 1. NATIONAL MILITARY FAMILY RELIEF FUND TO 
ASSIST FAMILIES OF MEMBERS OF THE 
ARMED FORCES WHO ARE SERVING IN, OR 
HAVE SERVED IN, IRAQ OR AFGHANISTAN. 
(a) IN GENERAL.—Subchapter I of chapter 88 of title 
10, United States Code, is amended by inserting after sec-
tion 1781b the following new section: 
‘‘§ 1781c. National Military Family Relief Fund to as-
sist military families 
‘‘(a) ESTABLISHMENT.—There is established in the 
Treasury a fund, which shall be known as the ‘National 
Military Family Relief Fund’ (in this section referred to 
as the ‘Fund’). 
‘‘(b) CREDITS TO FUND.—There are hereby appro-
priated to the Fund in each fiscal year an amount equal 
to the amounts designated for deposit in the Fund under 
section 6098 of the Internal Revenue Code of 1986 in the 
taxable year ending in that fiscal year. 
‘‘(c) USE OF FUND.—The Secretary of Defense shall 
use amounts in the Fund, without further specific author-
ization in law, to make grants to members of the Armed 
Forces who are serving in, or have served in, Iraq or Af-
ghanistan to assist the families of such members. 
‘‘(d) GRANT CRITERIA.—The Secretary of Defense 
shall prescribe the criteria under which grant applications 
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will be solicited and grants will be made and the purposes 
for which grants may be used.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
at the beginning of such subchapter is amended by insert-
ing after the item relating to section 1781b the following 
new item: 
‘‘1781c. National Military Family Relief Fund to assist military families.’’. 
SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO NA-
TIONAL MILITARY FAMILY RELIEF 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—DESIGNATION OF INCOME TAX PAY-
MENTS TO NATIONAL MILITARY FAMILY RE-
LIEF FUND 
‘‘Sec. 6098. Designation to National Military Family Relief Fund. 
‘‘SEC. 6098. DESIGNATION TO NATIONAL MILITARY FAMILY 
RELIEF FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien), with respect to each taxpayer’s return 
for the taxable year of the tax imposed by chapter 1— 
‘‘(1) whose adjusted income tax liability for the 
taxable year is $1 or more may designate that a 
specified portion (not less than $1) of any overpay-
ment of tax shall be paid over to, and 
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‘‘(2) in addition to any payment of income tax 
liability, may make a contribution of an additional 
amount which shall be paid over to, 
the National Military Family Relief Fund, established 
under section 1781c of title 10, United States Code. 
‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur-
poses of subsection (a), the term ‘adjusted income tax li-
ability’ means, for any individual for any taxable year, the 
excess (if any) of— 
‘‘(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 AND CON-
TRIBUTION.—A designation and contribution under sub-
section (a) may be made with respect to any taxable 
year— 
‘‘(1) at the time of filing the return of the tax 
imposed by chapter 1 for such taxable year, or 
‘‘(2) at any other time (after the time of filing 
the return of the tax imposed by chapter 1 for such 
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taxable year) 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 of filing the return of the 
tax imposed by chapter 1 for such taxable year, such des-
ignation shall be made either on the first page of the re-
turn or on the page bearing the taxpayer’s signature. 
‘‘(d) OVERPAYMENTS TREATED
AS REFUNDED.— 
For purposes of this title, any portion of an overpayment 
of tax designated under subsection (a) shall be treated 
as— 
‘‘(1) being refunded to the taxpayer as of the 
last date prescribed for filing the return of tax im-
posed by chapter 1 (determined without regard to 
extensions) or, if later, the date the return is filed, 
and 
‘‘(2) a contribution made by such taxpayer on 
such date to the United States.’’. 
(b) CLERICAL AMENDMENT.—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 NATIONAL 
MILITARY FAMILY RELIEF FUND 
‘‘Sec. 6098. Designation to National Military Family Relief Fund.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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