SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Dollars for the Wall 
Act’’. 
SEC. 2. TERMINATION OF DESIGNATION OF INCOME TAX 
PAYMENTS TO THE PRESIDENTIAL ELECTION 
CAMPAIGN FUND. 
(a) IN GENERAL.—Section 6096 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(d) TERMINATION.—This section shall not apply to 
taxable years beginning after December 31, 2018.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 3. DESIGNATION OF INCOME TAX PAYMENTS TO BOR-
DER WALL TRUST 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 
PAYMENTS TO BORDER WALL TRUST FUND 
‘‘Sec. 6098. Designation to Border Wall Trust Fund. 
‘‘SEC. 6098. DESIGNATION TO BORDER WALL TRUST FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien) whose income tax liability for the tax-
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able year is $3 or more may designate that $3 shall be 
paid over to the Border Wall Trust Fund in accordance 
with the provisions of section 9512. In the case of a joint 
return of husband and wife having an adjusted income tax 
liability of $6 or more, each spouse may designate that 
$3 shall be paid to the fund. 
‘‘(b) INCOME TAX LIABILITY.—For purposes of sub-
section (a), the income tax liability of an individual for 
any taxable year is the amount of the tax imposed by 
chapter 1 on such individual for such taxable year (as 
shown on the individual’s return), reduced by the sum of 
the credits (as shown on such return) allowable under part 
IV of subchapter A of chapter 1 (other than subpart C 
thereof). 
‘‘(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 
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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.’’. 
(b) BORDER WALL TRUST FUND.—Subchapter A of 
chapter 98 of such Code (relating to establishment of trust 
funds) is amended by adding at the end the following new 
section: 
‘‘SEC. 9512. BORDER WALL 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 ‘Border Wall Trust 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 Border Wall Trust Fund amounts 
equivalent to the amounts designated under section 6098. 
‘‘(c) EXPENDITURES.—Amounts in the Border Wall 
Trust Fund shall be available, as provided in appropria-
tion Acts, only for the purpose of building a physical wall 
along the southern border of the United States.’’. 
(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: 
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‘‘PART IX. DESIGNATION OF INCOME TAX PAYMENTS TO BORDER WALL 
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. 9512. Border Wall Trust Fund.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
Æ 
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