I 
109TH CONGRESS 
2D SESSION 
H. R. 6389 
To amend the Internal Revenue Code of 1986 to allow taxpayers to designate 
income tax overpayments as contributions to the Federal Government 
on their income tax returns. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 6, 2006 
Mr. GOHMERT 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 tax-
payers to designate income tax overpayments as contribu-
tions to the Federal Government on their income tax 
returns. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DONATION TO THE FEDERAL GOVERNMENT OF 
INCOME TAX OVERPAYMENTS. 
(a) GENERAL RULE.—Subchapter A of chapter 61 of 
the Internal Revenue Code of 1986 (relating to returns 
and records) is amended by adding at the end the fol-
lowing new part: 
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‘‘PART IX—DONATION TO THE FEDERAL 
GOVERNMENT OF INCOME TAX OVERPAYMENTS 
‘‘Sec. 6097. Donation of income tax overpayments. 
‘‘SEC. 6097. DONATION OF INCOME TAX OVERPAYMENTS. 
‘‘(a) GENERAL RULE.—Every taxpayer who makes a 
return of the tax imposed by subtitle A for any taxable 
year may designate that a specified portion (not less than 
$1) of the amount of any overpayment of tax for such 
taxable year shall be deposited in the general fund of the 
Treasury and shall be made available as provided in ap-
propriation Acts. 
‘‘(b) MANNER AND TIME OF DESIGNATION.—Any 
designation under subsection (a) for any taxable year shall 
be made— 
‘‘(1) at the time of filing the return of the tax 
imposed by subtitle A for such taxable year, and 
‘‘(2) in such manner as the Secretary may by 
regulation prescribe, except that such designation 
shall be made either on the first page of the return 
or on the page bearing the taxpayer’s signature. 
‘‘(c) TREATMENT OF AMOUNTS DESIGNATED.—For 
purposes of this title, the amount designated by any tax-
payer under subsection (a)— 
‘‘(1) shall be treated as being refunded to such 
taxpayer as of the last date prescribed for filing the 
return of tax imposed by subtitle A (determined 
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without regard to extensions) or, if later, the date 
the return is filed, and 
‘‘(2) shall be treated as a contribution made by 
such taxpayer to the United States on such date or, 
at the election of the taxpayer, on the last day of the 
taxable year with respect to which such return 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. DONATION TO THE FEDERAL GOVERNMENT OF INCOME TAX 
OVERPAYMENTS.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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