I 
109TH CONGRESS 
1ST SESSION H. R. 1095 
To amend the Internal Revenue Code of 1986 to establish and provide 
a checkoff for a World Trade Center Memorial Fund, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 3, 2005 
Mr. FOSSELLA (for himself, Mr. KING of New York, Mr. FORTUN˜O, Mrs. 
MCCARTHY, Ms. HARMAN, Mr. WEINER, Mr. SAXTON, Mr. DAVIS of Illi-
nois, Mr. MENENDEZ, Mr. BISHOP of New York, Mr. ENGEL, Mr. SHAYS, 
and Mr. ACKERMAN) introduced the following bill; which was referred to 
the Committee on Ways and Means, and in addition to the Committee 
on Resources, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
and provide a checkoff for a World Trade Center Memo-
rial Fund, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DESIGNATION OF INCOME TAX PAYMENTS TO 
WORLD TRADE CENTER MEMORIAL FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 (relating to information
and returns) is amended by adding at the end the fol-
lowing new part: 
‘‘PART IX—DESIGNATION OF INCOME TAX PAY-
MENTS TO WORLD TRADE CENTER MEMO-
RIAL FUND 
‘‘Sec. 6098. Designation to World Trade Center Memorial Fund. 
‘‘SEC. 6098. DESIGNATION TO WORLD TRADE CENTER ME-
MORIAL FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien) whose adjusted income tax liability for 
the taxable year is $1 or more may designate that $1 shall 
be paid over to the World Trade Center Memorial Fund 
in accordance with the provisions of section 9511. In the 
case of a joint return of husband and wife having an ad-
justed income tax liability of $2 or more, each spouse may 
designate that $1 shall be paid to the fund. 
‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur-
poses of subsection (a), the term ‘adjusted income tax li-
ability’ means, for any individual for any taxable year, the 
excess (if any) of— 
‘‘(1) the income tax liability (as defined in sec-
tion 6096(b)) of the individual for the taxable year, 
over 
‘‘(2) any amount designated by the individual 
(and, in the case of a joint return, any amount des-
ignated by the individual’s spouse) under section 
6096(a) for such taxable year. 
‘‘(c) 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, if such 
designation is made at the time of filing the return of the 
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. 
‘‘(d) TERMINATION.—This section shall not apply 
with respect to any taxable year ending after the date on 
which the Secretary of the Treasury determines that 
amounts in the World Trade Center Memorial Fund equal 
or exceed the amounts which are reasonably expected to 
be distributed from such Fund to the World Trade Center 
Memorial Foundation under section 9511.’’.
(b) WORLD TRADE CENTER MEMORIAL FUND.— 
Subchapter A of chapter 98 of such Code (relating to es-
tablishment of trust funds) is amended by adding at the 
end the following new section: 
‘‘SEC. 9511. WORLD TRADE CENTER MEMORIAL 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 ‘World Trade Center Memorial 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 World Trade Center Memorial 
Fund amounts equivalent to the amounts designated 
under section 6098. 
‘‘(c) EXPENDITURES.—Amounts in the World Trade 
Center Memorial Fund shall be available to the Secretary 
of the Treasury, as provided in appropriation Acts, for the 
purpose of making grants to the World Trade Center Me-
morial Foundation (a nonprofit organization incorporated 
under the laws of the State of New York) for the construc-
tion of a memorial at the former site of the World Trade 
Center in New York. 
‘‘(d) EXCESS AMOUNTS TRANSFERRED TO GENERAL 
FUND.—Upon the determination of the Secretary of the
Treasury that the memorial described in subsection (c) 
has been completed, the Secretary of the Treasury shall 
transfer any amounts remaining in the World Trade Cen-
ter Memorial Fund to the general fund of the Treasury.’’. 
(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 INCOME TAX PAYMENTS TO WORLD TRADE 
CENTER MEMORIAL 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. World Trade Center Memorial 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. 
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