TITLE II—SPECIAL POSTAGE 
STAMP 
SEC. 201. SHORT TITLE. 
This title may be cited as the ‘‘National Wildlife Ref-
uge System Semipostal Stamp Act of 2007’’. 
SEC. 202. SPECIAL POSTAGE STAMP FOR THE NATIONAL 
WILDLIFE REFUGE SYSTEM. 
(a) IN GENERAL.—In order to afford a convenient 
way for members of the public to contribute to funding 
for the operations of the National Wildlife Refuge System, 
the United States Postal Service shall provide for a special 
postage stamp in accordance with subsection (b). 
(b) TERMS AND CONDITIONS.—The issuance and sale 
of the stamp referred to in subsection (a) shall be gov-
erned by section 416 of title 39, United States Code, and 
regulations under such section, subject to the following: 
(1) DISPOSITION OF PROCEEDS.—All amounts 
becoming available from the sale of such stamp shall 
be transferred to the United States Fish and Wild-
life Service, for the purpose described in subsection 
(a), through payments which shall be made at least 
twice a year. 
(2) DURATION.—Such stamp shall be made 
available to the public for a period of at least 3 
VerDate Aug 31 2005 
01:45 Jun 19, 2007
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H2735.IH
H2735
mstockstill on PROD1PC66 with BILLS
years, beginning no later than 12 months after the 
date of the enactment of this Act. 
(3) LIMITATION.—Such stamp shall not be 
counted for purposes of applying any numerical limi-
tation under subsection (e)(1)(C) of such section. 
TITLE III—DESIGNATION OF 
INCOME TAX OVERPAYMENT 
SEC. 301. SHORT TITLE. 
This title may be cited as ‘‘National Wildlife Refuge 
Checkoff Act of 2007’’. 
SEC. 302. DESIGNATION OF OVERPAYMENTS AND CON-
TRIBUTIONS FOR THE NATIONAL WILDLIFE 
REFUGE SYSTEM TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 (relating to returns and 
records) is amended by adding at the end thereof the fol-
lowing new part: 
‘‘PART 
IX—DESIGNATION 
OF 
OVERPAYMENTS 
AND CONTRIBUTIONS FOR THE NATIONAL 
WILDLIFE REFUGE SYSTEM TRUST FUND 
‘‘Sec. 6097. Amounts for National Wildlife Refuge System Trust Fund. 
VerDate Aug 31 2005 
02:43 Jun 20, 2007
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6211
E:\BILLS\H2735.IH
H2735
mstockstill on PROD1PC66 with BILLS
‘‘SEC. 6097. AMOUNTS FOR NATIONAL WILDLIFE REFUGE 
SYSTEM TRUST FUND. 
‘‘(a) IN GENERAL.—With respect to each taxpayer’s 
return for the taxable year of the tax imposed by chapter 
1, such taxpayer may designate that— 
‘‘(1) $1 of any overpayment of such tax for 
such taxable year, and 
‘‘(2) any cash contribution which the taxpayer 
includes with such return, 
be paid over to the National Wildlife Refuge System Trust 
Fund. 
‘‘(b) JOINT RETURNS.—In the case of a joint return 
showing an overpayment of $2 or more, each spouse may 
designate $1 of such overpayment under subsection (a)(1). 
‘‘(c) 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 on the first page of the 
return. 
‘‘(d) OVERPAYMENTS TREATED
AS REFUNDED.— 
For purposes of this title, any overpayment of tax des-
ignated under subsection (a) shall be treated as being re-
funded to the taxpayer as of the last date prescribed for 
filing the return of tax imposed by chapter 1 (determined 
VerDate Aug 31 2005 
01:45 Jun 19, 2007
Jkt 059200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H2735.IH
H2735
mstockstill on PROD1PC66 with BILLS
without regard to extensions) or, if later, the date the re-
turn is filed.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of chapter 61 of such Code is amended by 
adding at the end thereof the following new item: 
‘‘PART IX. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE 
NATIONAL WILDLIFE REFUGE SYSTEM TRUST FUND.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of enactment of this Act. 
SEC. 303. ESTABLISHMENT OF NATIONAL WILDLIFE REF-
UGE SYSTEM TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986 (relating to trust fund 
code) is amended by adding at the end thereof the fol-
lowing new section: 
‘‘SEC. 9511. NATIONAL WILDLIFE REFUGE SYSTEM 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 ‘National Wildlife Refuge System 
Trust Fund’, consisting of such amounts as may be appro-
priated or credited to the National Wildlife Refuge System 
Trust Fund as provided in this section or section 9602(b). 
‘‘(b) TRANSFER TO NATIONAL WILDLIFE REFUGE 
SYSTEM TRUST FUND
OF AMOUNTS DESIGNATED.— 
VerDate Aug 31 2005 
01:45 Jun 19, 2007
Jkt 059200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H2735.IH
H2735
mstockstill on PROD1PC66 with BILLS
There is hereby appropriated to the National Wildlife Ref-
uge System Trust Fund amounts equivalent to the 
amounts designated under section 6097 and received in 
the Treasury. 
‘‘(c) EXPENDITURES FROM TRUST FUND.— 
‘‘(1) IN GENERAL.—The Secretary shall pay, 
not less often than quarterly, to the United States 
Fish and Wildlife Service from the National Wildlife 
Refuge System Trust Fund an amount equal to the 
amount in such Fund as of the time of such pay-
ment less any administrative expenses of the Sec-
retary which may be paid under paragraph (2). 
‘‘(2) ADMINISTRATIVE EXPENSES.—Amounts in 
the National Wildlife Refuge System Trust Fund 
shall be available to pay the administrative expenses 
of the Department of the Treasury directly allocable 
to— 
‘‘(A) modifying the individual income tax 
return forms to carry out section 6097, 
‘‘(B) carrying out this chapter with respect 
to such Fund, and 
‘‘(C) processing amounts received under 
section 6097 and transferring such amounts to 
such Fund.’’. 
VerDate Aug 31 2005 
01:45 Jun 19, 2007
Jkt 059200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H2735.IH
H2735
mstockstill on PROD1PC66 with BILLS
(b) CLERICAL AMENDMENT.—The table of sections 
for such subchapter A is amended by adding at the end 
thereof the following new item: 
‘‘Sec. 9511. National Wildlife Refuge System Trust Fund.’’. 
Æ 
VerDate Aug 31 2005 
01:45 Jun 19, 2007
Jkt 059200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6301
E:\BILLS\H2735.IH
H2735
mstockstill on PROD1PC66 with BILLS