I 
109TH CONGRESS 
1ST SESSION H. R. 3790 
To amend the Internal Revenue Code of 1986 to allow individuals to designate 
income tax overpayments to support relief efforts in response to Hurri-
cane Katrina. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 15, 2005 
Mr. KIND introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committee on Transportation 
and Infrastructure, 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 income tax overpayments to support 
relief efforts in response to Hurricane Katrina. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DESIGNATION OF INCOME TAX OVERPAYMENTS 
TO SUPPORT RELIEF EFFORTS IN RESPONSE 
TO HURRICANE KATRINA. 
(a) DESIGNATION.— 
(1) 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 following new part: 
‘‘PART IX—DESIGNATION OF OVERPAYMENTS TO 
HURRICANE KATRINA RELIEF FUND 
‘‘Sec. 6098. Designation to Hurricane Katrina Relief Fund. 
‘‘SEC. 6098. DESIGNATION TO HURRICANE KATRINA RELIEF 
FUND. 
‘‘(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 a specified portion (not less than $1) of any 
overpayment of tax for such taxable year be paid over to 
the Hurricane Katrina Relief Fund. 
‘‘(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—
‘‘(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.’’. 
(2) 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 OVERPAYMENTS TO HURRICANE KATRINA 
RELIEF FUND’’. 
(b) HURRICANE KATRINA RELIEF FUND.— 
(1) IN GENERAL.—Subchapter A of chapter 98 
of such Code (relating to establishment of trust 
funds) is amended by adding at the end the fol-
lowing new section: 
‘‘SEC. 9511. HURRICANE KATRINA RELIEF 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 ‘Hurricane Katrina Relief Fund’, con-
sisting of such amounts as may be appropriated or cred-
ited to such fund as provided in this section or section 
9602(b).
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Hurricane Katrina Relief Fund 
amounts equivalent to the amounts designated under sec-
tion 6098. 
‘‘(c) EXPENDITURES.—Amounts in the Hurricane 
Katrina Relief Fund shall be available to the Department 
of Homeland Security, as provided in appropriation Acts, 
for the purpose of carrying out relief efforts related to 
Hurricane Katrina. 
‘‘(d) REPORT.—The Secretary of Homeland Security 
shall prepare and submit an annual report to Congress 
on the use of amounts in the Hurricane Katrina Relief 
Fund.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for subchapter A of chapter 98 of such Code 
is amended by adding at the end the following new 
item: 
‘‘Sec. 9511. Hurricane Katrina Relief Fund.’’. 
(c) EFFECTIVE DATES.— 
(1) DESIGNATIONS.—The amendments made by 
subsection (a) shall apply to taxable years ending 
after the date of the enactment of this Act. 
(2) ESTABLISHMENT
OF
TRUST
FUND.—The 
amendments made by subsection (b) shall take effect 
on the date of the enactment of this Act. 
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