I 
110TH CONGRESS 
2D SESSION 
H. R. 7145 
To amend the Internal Revenue Code of 1986 to promote environmental 
protection and generate preservation efforts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 26, 2008 
Mr. ENGLISH of Pennsylvania introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committee 
on Natural Resources, 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 promote 
environmental protection and generate preservation ef-
forts, 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 ‘‘People for the Planet 
Act of 2008’’. 
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SEC. 2. TAX CHECK-OFF FOR ENVIRONMENT PRESERVA-
TION. 
(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 ENVIRONMENTAL PROTECTION 
TRUST FUND 
‘‘Sec. 6098. Designation to Environmental Protection Trust Fund. 
‘‘SEC. 6098. DESIGNATION TO ENVIRONMENTAL PROTEC-
TION TRUST FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien) whose adjusted income tax liability for 
the taxable year is $3 or more may designate that $3 shall 
be paid over to the Environmental Protection Trust Fund 
in accordance with the provisions of section 9511. In the 
case of a joint return of husband and wife having an ad-
justed income tax liability of $6 or more, each spouse may 
designate that $3 shall be paid to the fund. 
‘‘(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— 
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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.—A des-
ignation under subsection (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 
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.’’ 
(b) ENVIRONMENTAL PROTECTION TRUST FUND.— 
Subchapter A of chapter 98 of such Code (relating to es-
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tablishment of trust funds) is amended by adding at the 
end the following new section: 
‘‘SEC. 9511. ENVIRONMENTAL PROTECTION 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 ‘Environmental Protection Trust 
Fund’, consisting of such amounts as may be appropriated 
or credited to such fund as provided in this section or sec-
tion 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Environmental Protection Trust 
Fund amounts equivalent to the amounts designated 
under section 6098. 
‘‘(c) EXPENDITURES.—Amounts in the Environ-
mental Protection Trust Fund shall be available, as pro-
vided in appropriation Acts, only for purposes of eco-
system restoration, reforestation, reclaiming timber roads 
in national forests, watershed protection, preservation of 
Great Lakes and other bodies of water and rivers, funding 
for biodiversity partnerships, and for such other purposes 
as the Environmental Protection Trust Fund Board rec-
ommends.’’. 
(c) CLERICAL AMENDMENTS.— 
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(1) The table of parts for subchapter A of chap-
ter 61 of such Code is amended by adding at the 
end the following new item: 
‘‘PART IX. DESIGNATION OF INCOME TAX PAYMENTS TO ENVIRONMENTAL 
PROTECTION TRUST FUND.’’ 
(2) The table of sections for subchapter A of 
chapter 98 of such Code is amended by adding at 
the end the following new item: 
‘‘Sec. 9511. Environmental Protection Trust Fund.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
(e) ENVIRONMENTAL PROTECTION TRUST FUND 
BOARD.— 
(1) ESTABLISHMENT.—There is established the 
Environmental Protection Trust Fund Board (in 
this subsection referred to as the ‘‘Board’’). 
(2) FUNCTIONS.—The Board shall— 
(A) recommend Federal agency activities 
and non-Federal projects for funding with 
amounts appropriated from the Environmental 
Protection Trust Fund established by section 
9511 of the Internal Revenue Code of 1986 (as 
amended by this section); and 
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(B) Monitor use of amounts appropriated 
from the Environmental Protection Trust 
Fund. 
(3) MEMBERSHIP.—The membership of the 
Board shall consist of the following individuals (or 
their designees): 
(A) The Secretary of the Interior. 
(B) The Administrator of the Environ-
mental Protection Agency. 
(C) The Director of the Council on Envi-
ronmental Quality. 
(D) The Speaker of the House of Rep-
resentatives. 
(E) The majority leader of the House of 
Representatives. 
(F) The minority leader of the House of 
Representatives. 
(G) The President Pro Tempore of the 
Senate. 
(H) The majority leader of the Senate. 
(I) The minority leader of the Senate. 
SEC. 3. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED 
CONSERVATION CONTRIBUTIONS MADE PER-
MANENT. 
(a) IN GENERAL.— 
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(1) INDIVIDUALS.—Subparagraph (E) of sec-
tion 170(b)(1) of the Internal Revenue Code of 1986 
(relating to contributions of qualified conservation 
contributions) is amended by striking clause (vi). 
(2) CORPORATIONS.—Subparagraph (B) of sec-
tion 170(b)(2) of such Code (relating to qualified 
conservation contributions) is amended by striking 
clause (iii). 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made in taxable 
years beginning after December 31, 2007. 
SEC. 4. 100 PERCENT DEDUCTION FOR REFORESTATION EX-
PENDITURES TO REPLACE AMORTIZATION. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
itemized deductions for individuals and corporations) is 
amended by adding at the end the following new section: 
‘‘SEC. 200. REFORESTATION EXPENDITURES. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of 
any qualified timber property with respect to which the 
taxpayer has made (in accordance with regulations pre-
scribed by the Secretary) an election under this sub-
section, there shall be allowed as a deduction for the tax-
able year an amount equal to the reforestation expendi-
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tures paid or incurred by the taxpayer during such year 
with respect to such property. 
‘‘(b) QUALIFIED TIMBER PROPERTY.—The term 
‘qualified timber property’ means a woodlot or other site 
located in the United States which will contain trees in 
significant commercial quantities and which is held by the 
taxpayer for the planting, cultivating, caring for, and cut-
ting of trees for sale or use in the commercial production 
of timber products. 
‘‘(c) REFORESTATION EXPENDITURES.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘reforestation expenditures’ means di-
rect costs incurred in connection with forestation or 
reforestation by planting or artificial or natural 
seeding, including costs— 
‘‘(A) for the preparation of the site, 
‘‘(B) of seeds or seedlings, and 
‘‘(C) for labor and tools, including depre-
ciation of equipment such as tractors, trucks, 
tree planters, and similar machines used in 
planting or seeding. 
‘‘(2) COST-SHARING PROGRAMS.—Reforestation 
expenditures shall not include any expenditures for 
which the taxpayer has been reimbursed under any 
governmental reforestation cost-sharing program un-
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less the amounts reimbursed have been included in 
the gross income of the taxpayer. 
‘‘(d) LIFE TENANT AND REMAINDERMAN.—In the 
case of property held by one person for life with remainder 
to another person, the deduction under this section shall 
be computed as if the life tenant were the absolute owner 
of the property and shall be allowed to the life tenant.’’. 
(b) TERMINATION OF AMORTIZATION OF REFOREST-
ATION EXPENDITURES.—Section 194 of such Code (relat-
ing to amortization of reforestation expenditures) is 
amended by adding at the end the following new sub-
section: 
‘‘(e) TERMINATION.—This section shall not apply to 
any amount paid or incurred after the date of the enact-
ment of this subsection.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VI of subchapter B of chapter 1 of such Code 
is amended by inserting at the end the following new item: 
‘‘Sec. 200. Reforestation expenditures.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
SEC. 5. SENSE OF CONGRESS REGARDING BIODIVERSITY 
PARTNERSHIPS. 
It is the sense of Congress that— 
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(1) the Government of the United States should 
promote biodiversity partnerships in the United 
States and abroad to better protect our Earth; 
(2) such partnerships are already established, 
and there needs to be more involvement in such 
partnerships; 
(3) businesses and conservation organizations 
have formed compatible partnerships to achieve win- 
win biodiversity conservation solutions in the real 
world; 
(4) experienced nongovernmental organization 
teach others how to form partnerships in developing 
countries where biodiversity hotspots require swift 
action and local people need meaningful employ-
ment; 
(5) one of the most enlightening conversation 
partnerships is saving sea turtles and sea turtle 
habitat around the world; 
(6) these are models that should be imple-
mented for other endangered populations; and 
(7) green enterprise is becoming the norm 
throughout the world, with scores of new private- 
public environmental partnerships being established 
daily, and the Government of the United States 
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needs to encourage more companies and individuals 
to be involved in such efforts. 
Æ 
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