I 
110TH CONGRESS 
1ST SESSION H. R. 4337 
To amend the Internal Revenue Code of 1986 to allow individuals an above- 
the-line deduction for contributions made to the Armed Forces Relief 
Trust as part of filing their income tax returns. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 6, 2007 
Mr. SHAYS (for himself, Mr. EDWARDS, Ms. GINNY BROWN-WAITE of Florida, 
Mr. FRANKS of Arizona, Mr. MANZULLO, Mr. GOODLATTE, and Mr. 
CARTER) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow indi-
viduals an above-the-line deduction for contributions 
made to the Armed Forces Relief Trust as part of filing 
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. SHORT TITLE. 
This Act may be cited as the ‘‘Emergency Relief Tax 
Check-Off for Our Armed Forces Act of 2007’’. 
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SEC. 2. ABOVE-THE-LINE DEDUCTION FOR CERTAIN CON-
TRIBUTIONS TO THE ARMED FORCES RELIEF 
TRUST. 
Section 62(a) of the Internal Revenue Code of 1986 
(defining adjusted gross income) is amended by inserting 
after paragraph (21) the following new paragraph: 
‘‘(22) CERTAIN
CONTRIBUTIONS
TO
ARMED 
FORCES RELIEF TRUST.—In the case of an indi-
vidual, the deduction allowed by section 170 to the 
extent it does not exceed the lesser of— 
‘‘(A) the amount contributed by the tax-
payer pursuant to the designation procedure 
under section 6097, or 
‘‘(B) $1,000 ($2,000 in the case of a joint 
return).’’. 
SEC. 3. DESIGNATION OF OVERPAYMENTS AND CONTRIBU-
TIONS FOR THE ARMED FORCES RELIEF 
TRUST. 
(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 
AND 
CONTRIBUTIONS 
FOR 
THE 
ARMED 
FORCES RELIEF TRUST 
‘‘Sec. 6097. Designation. 
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‘‘SEC. 6097. DESIGNATION. 
‘‘(a) IN GENERAL.—In the case of an individual, with 
respect to each taxpayer’s return for the taxable year of 
the tax imposed by chapter 1, such taxpayer may des-
ignate that— 
‘‘(1) a specified portion (but not less than $1) 
of any overpayment of tax for such taxable year, and 
‘‘(2) any cash contribution which the taxpayer 
includes with such return, 
shall be contributed to the Armed Forces Relief Trust. 
‘‘(b) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made with respect 
to any taxable year only at the time of filing the return 
of the tax imposed by chapter 1 for such taxable year. 
Such designation shall be made in such manner as the 
Secretary prescribes by regulations except that 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 
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) or, if later, the 
date the return is filed. 
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‘‘(d) EXPLANATION.—The Secretary shall include in 
the general instructions for filing returns by individuals 
of the tax imposed by chapter 1— 
‘‘(1) a description of the deduction under sec-
tion 62(a)(22) and the designation procedure under 
this section, 
‘‘(2) an explanation that charitable contribu-
tions to the Armed Forces Relief Trust that are not 
described in section 62(a)(22) are still allowable as 
a deduction to taxpayers who itemize deductions, 
and 
‘‘(3) a notice that the use of funds contributed 
to the Armed Forces Relief Trust under this section 
shall be determined by the Advisory Board estab-
lished under subsection (e). 
‘‘(e) ADVISORY BOARD.— 
‘‘(1) APPOINTMENT.— 
‘‘(A) IN GENERAL.—There is established 
an advisory board for the Armed Forces Relief 
Trust. The members of such board shall be ap-
pointed as follows: 
‘‘(i) One individual appointed by the 
Chairman of the Committee on Finance of 
the Senate. 
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‘‘(ii) One individual appointed by the 
Chairman of the Committee on Armed 
Services of the Senate. 
‘‘(iii) One individual appointed by the 
Chairman of the Committee on Veterans’ 
Affairs of the Senate. 
‘‘(iv) One individual appointed by the 
Chairman of the Committee on Appropria-
tions of the Senate. 
‘‘(v) One individual appointed by the 
Chairman of the Joint Committee on Tax-
ation. 
‘‘(vi) One individual appointed by the 
Chairman of the Committee on Armed 
Services of the House of Representatives. 
‘‘(vii) One individual appointed by the 
Chairman of the Committee on Veterans’ 
Affairs of the House of Representatives. 
‘‘(viii) One individual appointed by the 
Chairman of the Committee on Appropria-
tions of the House of Representatives. 
‘‘(ix) One individual appointed by the 
President from each of the following: the 
Army Emergency Relief Society, the Navy 
Marine Corps Relief Society, the Air Force 
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Aid Society, and the Coast Guard Mutual 
Assistance Relief Society. 
‘‘(x) Two individuals appointed by the 
President from 2 veterans service organiza-
tions. 
‘‘(B) TERM.—The term of each member of 
the advisory board shall be 3 years, except that 
any member whose term of office has expired 
shall continue to serve until such member’s suc-
cessor is appointed. No member shall serve 
more than 2 3-year terms. 
‘‘(C) APPOINTMENT OF SUCCESSORS.—The 
appointment of any successor member shall be 
made in the same manner as the original ap-
pointment. If a member dies or resigns before 
the expiration of the member’s term, a suc-
cessor shall be appointed for the unexpired por-
tion of the term in the same manner as the 
original appointment. 
‘‘(D) PROHIBITION.—No member of the 
advisory board may be an employee of the Fed-
eral Government. 
‘‘(2) CHAIRMAN; VICE CHAIRMAN.— 
‘‘(A) DESIGNATION.—The President shall 
designate a chairman for the advisory board. 
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