I 
116TH CONGRESS 
2D SESSION 
H. R. 7648 
To amend the Internal Revenue Code of 1986 to allow for contributions 
to a Taxpayer Fairness Fund, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 16, 2020 
Ms. MOORE 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 for 
contributions to a Taxpayer Fairness Fund, 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 ‘‘Taxpayer Fairness 
Fund Act of 2020’’. 
SEC. 2. DESIGNATION OF OVERPAYMENTS AS CONTRIBU-
TIONS TO TAXPAYER FAIRNESS FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new part: 
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‘‘PART IX—DESIGNATION OF OVERPAYMENTS AS 
CONTRIBUTIONS TO TAXPAYER FAIRNESS FUND 
‘‘Sec. 6097. Designation to Taxpayer Fairness Fund. 
‘‘SEC. 6097. DESIGNATION TO TAXPAYER FAIRNESS FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien) who is not a recipient of the Earned 
Income Tax Credit, the Child Tax Credit, or the American 
Opportunity Tax Credit and who makes a return of the 
tax imposed by subtitle A for any taxable year may des-
ignate that $5 of the amount of any overpayment of tax 
for such taxable year shall be paid over to the Taxpayer 
Fairness Fund in accordance with the provisions of section 
9512. In the case of a joint return, each spouse may des-
ignate that $5 shall be paid to the 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-
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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. 9512. TAXPAYER FAIRNESS FUND. 
‘‘(a) CREATION OF FUND.—There is established in 
the Treasury of the United States a trust fund to be 
known as the ‘Taxpayer Fairness Fund’ (hereinafter in 
this section referred to as ‘the fund’), consisting of such 
amounts as may be credited or paid to the fund as pro-
vided in section 6097. 
‘‘(b) TRANSFERS TO FUND.—There are hereby ap-
propriated to the fund amounts equivalent to the amounts 
of the overpayments of tax to which designations under 
section 6097 apply. 
‘‘(c) EXPENDITURES FROM FUND.—Amounts in the 
fund shall be made available, as appropriated, to the Inter-
nal Revenue Service for hiring, training, and employment 
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of personnel for tax enforcement activities of the Internal 
Revenue Service to determine and collect owed taxes 
from— 
‘‘(1) 
individuals 
with 
annual 
income 
of 
$500,000 or more, and 
‘‘(2) corporations with assets valued at $5 mil-
lion or more.’’. 
(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 AS CONTRIBUTIONS TO 
TAXPAYER FAIRNESS 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. 9512. Taxpayer Fairness 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. 
Æ 
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