I 
116TH CONGRESS 
1ST SESSION H. R. 2032 
To amend the Internal Revenue Code of 1986 to allow individuals to designate 
overpayments of income tax for disaster relief. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2019 
Mr. HASTINGS (for himself, Ms. JACKSON LEE, and Ms. MOORE) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on Transportation and Infra-
structure, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow indi-
viduals to designate overpayments of income tax for dis-
aster relief. 
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 ‘‘Donate for Disaster 
Relief Act of 2019’’. 
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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 such Code 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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