I 
109TH CONGRESS 
1ST SESSION 
H. R. 210 
To amend the Internal Revenue Code of 1986 to provide for designation 
of overpayments and contributions to the United States Library Trust 
Fund, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 4, 2005 
Mr. SERRANO introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Edu-
cation and the Workforce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for designation of overpayments and contributions to the 
United States Library Trust Fund, and for other pur-
poses. 
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 ‘‘United States Library 
Trust Fund Act’’.
SEC. 2. UNITED STATES LIBRARY TRUST FUND. 
(a) DESIGNATION
OF OVERPAYMENTS
AND CON-
TRIBUTIONS
FOR
UNITED
STATES
LIBRARY
TRUST 
FUND.—Subchapter A of chapter 61 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new part: 
‘‘PART 
IX—DESIGNATION 
OF 
OVERPAYMENTS 
AND CONTRIBUTIONS FOR UNITED STATES 
LIBRARY TRUST FUND 
‘‘Sec. 6097. Designation. 
‘‘SEC. 6097. DESIGNATION. 
‘‘(a) IN GENERAL.—In the case of an individual, with 
respect to each return of the taxpayer for the taxable year 
of the tax imposed by chapter 1, such taxpayer may des-
ignate that— 
‘‘(1) $1 of any overpayment of tax for such tax-
able year, and 
‘‘(2) any cash contribution which the taxpayer 
includes with such return, 
shall be paid over to the United States Library Trust 
Fund in accordance with the provisions of section 9511. 
In the case of a joint return with respect to which an over-
payment of $2 or more is due, each spouse may designate 
that $1 shall be paid to such trust fund.
‘‘(b) 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 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).’’. 
(b) CREATION OF TRUST FUND.—Subchapter A of 
chapter 98 of such Code is amended by adding at the end 
the following new section: 
‘‘SEC. 9511. UNITED STATES LIBRARY 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 ‘United States Library Trust Fund’, 
consisting of such amounts as may be credited or paid to 
such trust fund as provided in section 6097. 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the United States Library Trust Fund 
amounts equivalent to— 
‘‘(1) the amounts of the overpayments of tax to 
which designations under section 6097 apply, and 
‘‘(2) the amounts of contributions made under 
such section to such trust fund. 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the United States Library Trust Fund shall be avail-
able, as provided in appropriation Acts, only for purposes 
of making expenditures to carry out section 3 of the 
United States Library Trust Fund Act.’’. 
(c) CLERICAL AMENDMENTS.— 
(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 OVERPAYMENTS AND CONTRIBUTIONS FOR 
UNITED STATES LIBRARY 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. United States Library Trust Fund.’’.
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
SEC. 3. GRANTS TO LIBRARIES. 
(a) ELIGIBILITY OF PUBLIC LIBRARIES AND PUBLIC 
SCHOOL LIBRARIES.—A public library or public school li-
brary is eligible to receive a grant under this section from 
the United States Library Trust Fund established pursu-
ant to section 9511 of the Internal Revenue Code of 1986 
for any fiscal year by submitting an application to the Of-
fice of Library Services that includes— 
(1) certification that the library does not have 
the financial resources available to purchase new 
books or collections; 
(2) assurances that funds received under this 
section will be used only to purchase materials for 
the library; 
(3) assurances that funds received under this 
section will be used to supplement, not supplant, 
other funds received by such library; and 
(4) an agreement to make available any finan-
cial records that the Office of Library Services may 
need for audit purposes. 
(b) GRANT SELECTION.—The Office of Library Serv-
ices shall select the number of grant awards made under