SEC. 2. DESIGNATION OF OVERPAYMENTS FOR DISASTER 
RELIEF. 
(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: 
‘‘PART IX—DESIGNATION OF OVERPAYMENTS 
FOR DISASTER RELIEF 
‘‘Sec. 6098. Designation of overpayments for disaster relief. 
‘‘SEC. 6098. DESIGNATION OF OVERPAYMENTS FOR DIS-
ASTER RELIEF. 
‘‘(a) IN GENERAL.—Every individual, with respect to 
the taxpayer’s return for the taxable year of the tax im-
posed by chapter 1, may designate that a specified portion 
(not less than $1) of any overpayment of such tax be paid 
over to the Disaster Relief 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 such time of fil-
ing) specified in regulations prescribed by the Sec-
retary. 
Such designation shall be made in such manner as the 
Secretary prescribes by regulations except that, if such 
designation is made at the time of filing the return of the 
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tax imposed by chapter 1 for such taxable year, 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— 
‘‘(1) being refunded to the taxpayer as of the 
last date prescribed for filing the return of tax im-
posed by chapter 1 (determined without regard to 
extensions) or, if later, the date the return is filed, 
and 
‘‘(2) a contribution made by such taxpayer on 
such date to the United States.’’. 
(b) DISASTER RELIEF FUND.—Subchapter A of 
chapter 98 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section: 
‘‘SEC. 9512. DISASTER RELIEF 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 ‘Disaster Relief Fund’, consisting of 
such amounts as may be appropriated or credited to such 
fund as provided in this section or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Disaster Relief Fund amounts 
equivalent to the amounts designated under section 6098. 
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‘‘(c) EXPENDITURES.—Amounts in the Disaster Re-
lief Fund shall be available, as provided in appropriation 
Acts, to supplement funds appropriated for disaster relief 
provided for major disasters declared pursuant to the Rob-
ert T. Stafford Disaster Relief and Emergency Assistance 
Act (42 U.S.C. 5121 et seq.).’’. 
(c) CLERICAL AMENDMENTS.— 
(1) The table of parts for subchapter A of chap-
ter 61 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new 
item: 
‘‘PART IX. DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF’’. 
(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. Disaster relief fund.’’. 
(d) 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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