I
103D CONGRESS
1ST SESSION
H. R. 81
To amend the Internal Revenue Code of 1986 to allow individuals to direct
that part or all of their income tax refunds be contributed to a trust
fund established for the relief of domestic and international hunger,
and to establish a commission to oversee the distribution of such con-
tributions.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 5, 1993
Mr. CARR (for himself, Mr. HALL of Ohio, Mr. VENTO, and Mr. EMERSON)
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 allow indi-
viduals to direct that part or all of their income tax
refunds be contributed to a trust fund established for
the relief of domestic and international hunger, and to
establish a commission to oversee the distribution of
such contributions.
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 ‘‘Hunger Emergency
Assistance and Relief Trust Act of 1993’’.
SEC. 2. ELECTION OF TAXPAYERS TO DIRECT INCOME TAX
REFUNDS TO HUNGER EMERGENCY ASSIST-
ANCE AND RELIEF TRUST.
(a) IN GENERAL.—Section 6402 of the Internal Rev-
enue Code of 1986 (relating to authority to make credits
or refunds) is amended by redesignating subsections (e),
(f), (g), (h), and (i) as subsections (g), (h), (i), (j), and
(k), respectively, and by inserting after subsection (d) the
following new subsections:
‘‘(e) OFFSET OF AMOUNT OF INCOME TAX REFUND
DESIGNATED TO BE PAID OVER TO HUNGER EMERGENCY
ASSISTANCE AND RELIEF TRUST.—
‘‘(1) IN GENERAL.—The amount of any over-
payment of income tax to be refunded to the person
making the overpayment shall be reduced by the
sum designated by the person on the person’s return
of tax to be paid over to the Hunger Emergency As-
sistance and Relief Trust.
‘‘(2) NOTICE OF REDUCTION PROVIDED ON RE-
QUEST.—The Secretary shall, on request of any per-
son who designates an amount to be paid over under
paragraph (1), notify the person that such amount
has been paid over to the Hunger Emergency Assist-
ance and Relief Trust.
‘‘(f) PRIORITIES FOR OFFSET.—Any overpayment by
a person shall be reduced pursuant to subsections (c), (d),
and (e), and in that order, before such overpayment is
credited to the future liability for tax of such person pur-
suant to subsection (b).’’
(b) CONFORMING AMENDMENTS.—
(1) Subsection (a) of section 6402 of the Inter-
nal Revenue Code of 1986 is amended by striking
‘‘(c) and (d),’’ and inserting ‘‘(c), (d), and (e),’’.
(2) Subsection (c) of such section is amended
by striking the last sentence.
(3) Paragraph (2) of subsection (d) of such sec-
tion is amended—
(A) by striking the first sentence, and
(B) by amending the heading of such para-
graph to read as follows:
‘‘(2) APPLICATION OF OVERPAYMENT AGAINST
MULTIPLE DEBTS.—’’.
SEC. 3. ESTABLISHMENT OF HUNGER EMERGENCY ASSIST-
ANCE AND RELIEF TRUST.
(a) IN GENERAL.—Subchapter A of chapter 98 of the
Internal Revenue Code of 1986 (relating to establishment
of trust funds) is amended by adding at the end the follow-
ing new section:
‘‘SEC. 9511. HUNGER EMERGENCY ASSISTANCE AND RELIEF
TRUST.
‘‘(a) IN GENERAL.—There is established in the
Treasury of the United States a trust fund to be known
as the ‘Hunger Emergency Assistance and Relief Trust’,
consisting of such amounts as may be transferred or cred-
ited to the Hunger Emergency Assistance and Relief
Trust as provided in this section or section 9602(b).
‘‘(b) TRANSFERS TO HUNGER EMERGENCY ASSIST-
ANCE AND RELIEF TRUST OF AMOUNTS DESIGNATED TO
THE TRUST BY TAXPAYERS.—The Secretary shall, from
time to time, transfer to the trust an amount equal to
the sum of the amounts by which overpayments of tax are
reduced under section 6402(e).
‘‘(c) EXPENDITURES FROM HUNGER EMERGENCY
ASSISTANCE AND RELIEF TRUST.—Amounts in the Hun-
ger Emergency Assistance and Relief Trust shall be made
available to qualified hunger relief services organizations
(as defined in section 9052(a)) as provided in section
9051.’’
(b) CLERICAL AMENDMENT.—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. Hunger Emergency Assistance and Relief Trust.’’
SEC. 4. DISTRIBUTION OF HUNGER RELIEF FUNDS.
(a) IN GENERAL.—Subtitle H of the Internal Reve-
nue Code of 1986 (relating to financing of presidential
election campaigns) is amended by adding at the end the
following new chapter:
CHAPTER 97—DISTRIBUTION OF HUNGER
RELIEF FUNDS
‘‘SUBCHAPTER A. Distribution of funds.
‘‘SUBCHAPTER B. Hunger Commission.
‘‘Subchapter A—Distribution of Funds
‘‘Sec. 9051. Payments to hunger relief services organizations.
‘‘Sec. 9052. Definitions.
‘‘Sec. 9053. Repayments.
‘‘Sec. 9054. Prohibited acts.
‘‘Sec. 9055. Authority of Hunger Commission to inform State at-
torney general of possible State law violations.
‘‘Sec. 9056. Reports to Congress; regulations.
‘‘SEC. 9051. PAYMENTS TO HUNGER RELIEF SERVICES OR-
GANIZATIONS.
‘‘(a) AUTHORIZED BY HUNGER COMMISSION.—On
receipt of an authorization from the Hunger Commission
under section 9062(a) for payment to a qualified hunger
relief services organization, the Secretary shall pay to the
organization out of the Hunger Emergency Assistance and
Relief Trust established by section 9511 the amount au-
thorized by the Commission to be paid.
‘‘(b) USE OF PAYMENTS.—
‘‘(1) UNDER
CONTROL
OF
PAYEE.—Amounts
paid to any qualified hunger relief services organiza-
tion under section 9511(c) (relating to expenditures
from Hunger Emergency Assistance and Relief
Trust) shall, subject to paragraph (2), be under the
control of the organization.
‘‘(2) LIMITATION
ON
ADMINISTRATIVE
EX-
PENSES.—An organization shall not use more than
10 percent of the sum of any amount paid to it
under section 9511(c) and any contribution made by
it to match such paid amount, for administrative ex-
penses.
‘‘(c) NO ENTITLEMENT CREATED BY THIS CHAP-
TER.—Nothing in this chapter shall be construed to create
any entitlement to any payment under this chapter.
‘‘SEC. 9052. DEFINITIONS.
‘‘(a) QUALIFIED HUNGER RELIEF SERVICES ORGA-
NIZATION.—For purposes of this chapter, the term ‘quali-
fied hunger relief services organization’ means any organi-
zation which—
‘‘(1) is described in section 501(c)(3),
‘‘(2) is exempt from Federal income taxation
under section 501(a),
‘‘(3) is recognized under the laws of the State
in which it is organized and the laws of the State
in which it maintains its principal place of business,
‘‘(c) COMMISSION.—For purposes of this chapter, the
term ‘Commission’ means the Hunger Commission estab-
lished by section 9061.
‘‘SEC. 9053. REPAYMENTS.
‘‘(a) IN GENERAL.—If the Commission determines
that any organization receiving any amount under section
9511(c) has engaged in any prohibited act described in
section 9054—
‘‘(1) the Commission shall notify the organiza-
tion of the act and the amounts (if any) involved,
‘‘(2) the organization shall pay to the Secretary
of the Treasury an amount equal to the amounts (if
any) involved, and
‘‘(3) the Commission may direct the Secretary
of the Treasury to deny the organization exemption
from taxation under section 501(a) only for taxable
years after the taxable year during which the prohib-
ited act occurred.
‘‘(b) DEPOSIT OF REPAYMENTS.—Any payment re-
ceived by the Secretary of the Treasury under subsection
(a)(2) shall be deposited in the Hunger Emergency Assist-
ance and Relief Trust.
‘‘SEC. 9054. PROHIBITED ACTS.
‘‘It shall be unlawful for any organization which is
paid any amount under section 9511(c) in respect of a
hunger relief plan to do any of the following acts:
‘‘(1) FAIL TO MATCH PAYMENT.—Fail to make
a matching contribution to the hunger relief plan in
an amount equal to such paid amount.
‘‘(2) FAIL TO PROPERLY USE PAYMENT.—Fail
to use such paid amount and the matching contribu-
tion in connection with the hunger relief plan in re-
spect of which such amount is paid.
‘‘(3) INCUR
EXCESSIVE
ADMINISTRATIVE
EX-
PENSES.—Use more than 10 percent of any such
paid amount or more than 10 percent of any match-
ing contribution during any calendar year for admin-
istrative expenses.
‘‘(4) NOT COMPLY WITH CERTAIN COMMISSION
REQUESTS.—Fail to comply with any request by the
Commission described in paragraph (7), (8), or (9)
of section 9052(a).
‘‘SEC. 9055. AUTHORITY OF HUNGER COMMISSION TO IN-
FORM STATE ATTORNEY GENERAL OF POS-
SIBLE STATE LAW VIOLATIONS.
‘‘The Commission may furnish the Attorney General
of the State in which any organization receiving amounts
under this chapter is organized or maintains its principal
place of business any information received by the Commis-
sion indicating that the organization may be in violation
of State law.
‘‘SEC. 9056. REPORTS TO CONGRESS; REGULATIONS.
‘‘(a) REPORTS.—On or before June 1, 1989, and an-
nually thereafter, the Commission shall submit to the Se-
lect Committee on Hunger of the House of Representa-
tives, the Committee on Appropriations of the House of
Representatives, and the Committee on Appropriations of
the Senate, a report containing a detailed accounting of
funds authorized to be paid from the Hunger Emergency
Assistance and Relief Trust.
‘‘(b) REGULATIONS.—The Commission may prescribe
such regulations concerning the conduct of examinations
and audits, and the keeping and submission of records,
books, and other information, as it deems necessary to
carry out the functions and duties imposed on it by this
Chapter.
‘‘Subchapter B—Hunger Commission
‘‘Sec. 9061. Establishment.
‘‘Sec. 9062. Duties.
‘‘Sec. 9063. Membership.
‘‘Sec. 9064. Term of office.
‘‘Sec. 9065. Compensation of Commission members.
‘‘Sec. 9066. Powers.
‘‘Sec. 9067. Director and staff of Commission.
‘‘Sec. 9068. Rules governing Commission meetings.
‘‘Sec. 9069. Authorization of appropriations.
‘‘SEC. 9061. ESTABLISHSMENT.
‘‘There is established a commission to be known as
the Hunger Commission.
‘‘SEC. 9062. DUTIES.
‘‘(a) DISTRIBUTION OF FUNDS TO QUALIFIED HUN-
GER RELIEF SERVICES ORGANIZATIONS.—
‘‘(1) MATCHING
GRANTS.—The Commission
shall direct the Secretary of the Treasury to pay
from the Hunger Emergency Assistance and Relief
Trust any amount the Commission deems appro-
priate, to any qualified hunger relief services organi-
zation for the purpose of providing hunger relief
services under a hunger relief plan, if the organiza-
tion agrees to, and demonstrates to the Commission
the capacity to, contribute an amount for such pur-
pose equal to the amount to be paid to the organiza-
tion.
‘‘(2) LIMITATION.—The Commission may not
direct under subsection (a) the payment of more
than $100,000 to a single organization in a single
fiscal year.
‘‘(b) FUNDS TO BE DISTRIBUTED WITHIN 180
DAYS.—Within 180 days after the date any amount is re-
ceived in the Hunger Emergency Assistance and Relief
Trust, the Commission shall authorize the payment of
such amount to 1 or more qualified hunger relief services
organizations.
‘‘(c) AT LEAST 50 PERCENT OF FUNDS TO BE USED
FOR DOMESTIC HUNGER RELIEF.—At least 50 percent of
amounts received into the Hunger Emergency Assistance
and Relief Trust during any calendar year shall be paid
to qualified hunger relief services organizations for the
purpose of providing hunger relief services in the United
States (or bearing administrative expenses associated with
the provision of such services). To the extent practical,
the Commission shall assure that both rural and urban
areas of the United States receive a fair proportion of the
hunger relief services provided in the United States under
this chapter.
‘‘SEC. 9063. MEMBERSHIP.
‘‘(a) 5 MEMBERS.—The Commission shall consist of
5 members.
‘‘(b) APPOINTMENT.—
‘‘(1) PRESIDENT
APPOINTS 4.—During Janu-
ary 1989, the President shall appoint 4 Commission
members. 2 appointees shall be from the Democratic
Party and the other 2 appointees shall be from the
Republican Party.
‘‘(2) 
PRESIDENTIAL
APPOINTEES
APPOINT
CHAIR.—The 4 Commission members appointed
under paragraph (1) shall appoint another individual
to be the Chair of the Commission.
‘‘(c) VACANCIES.—A vacancy in the Commission shall
be filled in the manner in which the original appointment
was made.
‘‘SEC. 9064. TERM OF OFFICE.
‘‘(a) 3. YEARS.—Appointment to the Commission
shall be for a term of 3 years to begin on January 1, 1989,
and every 3rd year thereafter.
‘‘(b) EXCEPTIONS.—
‘‘(1) FILLING OF VACANCY.—Any member ap-
pointed to fill a vacancy occurring before the expira-
tion of the term for which the predecessor for such
member was appointed shall be appointed only for
the remainder of such term.
‘‘(2) SUCCESSION.—A member may serve after
the expiration of the term of office of such member
until his successor has taken office.
‘‘SEC. 9065. COMPENSATION OF COMMISSION MEMBERS.
‘‘Commission members shall not receive pay, allow-
ances, or benefits by reason of their service on the
Commission.
‘‘SEC. 9066. POWERS.
‘‘(a) HEARINGS.—The Commission, may, in the Unit-
ed States, for the purpose of performing its duties under
this chapter, hold such hearings, sit and act at such times
and places, take such testimony, receive such evidence,
and conduct such audits of organizations requesting or re-
ceiving funds from the Commission, as the Commission
considers appropriate. The Commission may administer
oaths or affirmations to witnesses appearing before it.
‘‘(b) OBTAINING OFFICIAL DATA.—The Commission
may secure directly from any department or agency of the
United States information necessary to enable it to per-
form duties of the Commission under this chapter. On re-
quest of the Chair of the Commission, the head of such
department or agency shall furnish such information to
the Commission.
‘‘(c) SUBPOENAS.—
‘‘(1) AUTHORITY TO ISSUE SUBPOENAS.—The
Commission may issue subpoenas requiring wit-
nesses to attend and testify and to produce evidence
relating to any matter under investigation by the
Commission. Such witness attendance and produc-
tion of evidence may be required from any place
within or without the United States at any des-
ignated place of hearing in the United States.
‘‘(2) GRANT OF IMMUNITY.—An individual may
not be prosecuted or subjected to any penalty or for-
feiture by reason of any transaction, matter, or
thing concerning which such individual is compelled
to testify or produce evidence, after having claimed
the privilege against self-incrimination, except such
individual shall not be exempt from prosecution and
punishment for perjury committed in so testifying.
Excuse from attending and testifying or from pro-
ducing books, records, correspondence, documents,
or other evidence in obedience to a subpoena, on the
ground that the testimony or evidence required of an
individual may tend to incriminate or subject such
individual to a penalty or forfeiture shall not be
granted to any such individual.
‘‘(3) CONSEQUENCES
OF
REFUSAL
TO
OBEY
SUBPOENA.—Any individual issued a subpoena
under this subsection who refuses to obey such sub-
poena or is guilty of contumacy, may, on application
by the Commission, be ordered by any court of the
United States in the judicial district in which the
hearing is conducted or within which such individual
if found, resides, or transacts business, to appear be-
fore the Commission to produce evidence or give tes-
timony relating to any matter under investigation.
Such court may punish any failure to obey such
order as a contempt of such court.
‘‘(4) SERVICE
OF
SUBPOENA.—Any subpoena
by the Commission shall be served in the manner
provided for the service of subpoenas issued by a
United States district court under the Federal Rules
of Civil Procedure for the United States district
courts.
‘‘(5) SERVICE OF OTHER PROCESS.—Any other
process of any court to which application may be
made under this subsection shall be served in the ju-
dicial district in which the person required to be
served resides or is found.
‘‘(d) GIFTS.—The Commission may accept, use, and
dispose of gifts of money, services, or property.
‘‘(e) MAILS.—The Commission may use the United
States mails in the same manner and under the same con-
ditions as other departments and agencies of the United
States.
‘‘(f) STAFF OF FEDERAL AGENCIES.—On request of
the Chair of the Commission, the head of any Federal
agency is authorized to detail, on a reimbursable basis,
any personnel of such agency to the Commission to assist
the Commission in carrying out its duties under this chap-
ter.
‘‘(g) ADMINISTRATIVE
SUPPORT
SERVICES.—The
Administrator of General Services shall provide to the
Commission, on a reimbursable basis, such administrative
support services as the Chair of the Commission may re-
quest.
‘‘(h) DELEGATION OF AUTHORITY TO MEMBERS AND
AGENTS.—The Commission may delegate to any of its
members or agents its authority to take any action author-
ized by this section.
‘‘SEC. 9067. DIRECTOR AND STAFF OF COMMISSION.
‘‘(a) DIRECTOR.—The Commission may appoint a
Director to be paid at a rate not to exceed the maximum
rate of basic pay payable for GS–14 of the General Sched-
ule.
‘‘(b) STAFF.—With the approval of the Commission,
the Director may appoint additional personnel subject to
the provisions of title 5, United States Code, governing
appointments in the competitive service, and such person-
nel shall be paid in accordance with the provisions of chap-
ter 51 and subchapter III of chapter 53 of such title relat-
ing to classification and General Schedule pay rates.
‘‘(c) EXPERTS AND CONSULTANTS.— Subject to such
rules as may be prescribed by the Commission, the Direc-
tor may procure temporary and intermittent services
under section 3109(b) of title 5, United States Code.
‘‘SEC. 9068. RULES GOVERNING COMMISSION MEETINGS.
‘‘(a) QUORUM.—The Chair of the Commission and 2
other Commission members shall constitute a quorum.
‘‘(b) MEETINGS.—The Commission shall meet not
less frequently than quarterly, at the call of a majority
of its members, in sessions open to the public.
‘‘(c) VOTING.—The Chair of the Commission shall
not have the power to vote at any Commission meeting,
except to break a tie.
‘‘SEC. 9069. AUTHORIZATION OF APPROPRIATIONS.
‘‘For administrative expenses, there are authorized to
be appropriated to the Commission an amount not to ex-
ceed $150,000 for each fiscal year beginning after Sep-
tember 30, 1988.’’
(b) CLERICAL AMENDMENTS.—
(1) Subtitle H of the Internal Revenue Code of
1986 is amended by amending the heading for such
subtitle to read as follows:
‘‘Subtitle H—Financing of Presidential Elec-
tion Campaigns; Distribution of Hunger
Relief Funds’’
(2) The table of chapters for such subtitle is
amended by adding at the end the following new
item:
‘‘ CHAPTER 97. Distribution of hunger relief funds.’’
(3) The table of subtitles for such Code is
amended by amending the item relating to subtitle
H by striking ‘‘campaigns.’’ and inserting ‘‘cam-
paigns; distribution of hunger relief funds.’’.
SEC. 5. EFFECTIVE DATES.
(a) ELECTION OF TAXPAYERS TO DIRECT INCOME
TAX REFUNDS
TO HUNGER EMERGENCY ASSISTANCE
AND RELIEF TRUST.— The amendments made by section
2 shall apply to taxable years beginning after December
31, 1988.
(b) ESTABLISHMENT OF HUNGER EMERGENCY AS-
SISTANCE AND RELIEF TRUST.—The amendments made
by section 3 shall apply to the amounts received after
December 31, 1988.
(c) DISTRIBUTION OF HUNGER RELIEF FUNDS.—
The amendments made by section 4 shall take effect
on January 1, 1989.
Æ
HR 81 IH——2