I 
111TH CONGRESS 
1ST SESSION 
H. R. 189 
To amend the Internal Revenue Code of 1986 to allow taxpayers to designate 
income tax overpayments as contributions to the United States Library 
Trust Fund. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 6, 2009 
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 Labor, 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 tax-
payers to designate income tax overpayments as contribu-
tions to the United States Library Trust Fund. 
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 AS CONTRIBU-
TIONS TO UNITED STATES LIBRARY TRUST FUND.—Sub-
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chapter A of chapter 61 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
part: 
‘‘PART IX—DESIGNATION OF OVERPAYMENTS AS 
CONTRIBUTIONS 
TO 
UNITED 
STATES 
LI-
BRARY TRUST FUND 
‘‘Sec. 6097. Designation. 
‘‘SEC. 6097. DESIGNATION. 
‘‘(a) IN GENERAL.—Every taxpayer who makes a re-
turn 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 paid over to the United States Library Trust 
Fund in accordance with the provisions of section 9511. 
‘‘(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. 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 the amounts of the overpayments 
of tax to which designations under section 6097 apply. 
‘‘(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 
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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 AS CONTRIBUTIONS TO 
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; 
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(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 
this section and the amount of each such award based 
upon economic need in accordance with regulations pub-
lished by the Office. 
Æ 
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