I
107TH CONGRESS
1ST SESSION
H. R. 1025
To amend the Internal Revenue Code of 1986 to establish a temporary
checkoff on income tax returns to provide funding to States for improving
the administration of elections for Federal office.
IN THE HOUSE OF REPRESENTATIVES
MARCH 14, 2001
Mr. LATOURETTE introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
House Administration, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall within
the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to establish
a temporary checkoff on income tax returns to provide
funding to States for improving the administration of
elections for Federal office.
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 ‘‘Voting Equipment
Modernization Act of 2001’’.
SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO ELEC-
TION 
ADMINISTRATION 
IMPROVEMENT
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 ELECTION ADMINISTRATION IM-
PROVEMENT FUND
‘‘Sec. 6098. Designation to Election Administration Improvement
Fund.
‘‘SEC. 6098. DESIGNATION TO ELECTION ADMINISTRATION
IMPROVEMENT 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 Election Administration Improvement
Fund in accordance with the provisions of section 9511.
In the case of a joint return of husband and wife having
an adjusted 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.—Designations may be made
under this section for taxable years beginning after De-
cember 31, 2001, and ending before January 1, 2004.’’
(b) 
ELECTION
ADMINISTRATION
IMPROVEMENT
FUND.—Subchapter A of chapter 98 of such Code (relat-
ing to establishment of trust funds) is amended by adding
at the end the following new section:
‘‘SEC. 9511. ELECTION ADMINISTRATION IMPROVEMENT
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 ‘Election Administration Improvement
Fund’, consisting of such amounts as may be appropriated
or credited to such fund as provided in this section or sec-
tion 9602(b).
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Election Administration Improve-
ment Fund amounts equivalent to the amounts designated
under section 6098.
‘‘(c) EXPENDITURES.—Amounts in the Election Ad-
ministration Improvement Fund shall be available, as pro-
vided in appropriation Acts, for purposes of making pay-
ments to States under subsection (d), to the extent that
such amounts exceed the aggregate of all Federal adminis-
trative costs attributable to the implementation of section
6098, subsections (a) and (b) of this section, and (with
respect to such fund) section 9602.
‘‘(d) PAYMENTS TO STATES.—
‘‘(1) IN GENERAL.—From the amounts avail-
able pursuant to subsection (c) for a fiscal year, the
Federal Election Commission shall make a payment
to each State for carrying out activities to improve
the administration of elections for Federal office, in-
cluding the purchase and maintenance of improved
voting equipment and technology, in accordance with
such criteria as the Commission may establish by
regulation.
‘‘(2) AMOUNT OF PAYMENT.—The amount of
the payment made to a State for a fiscal year under
this subsection shall be equal to the product of—
‘‘(A) the total amount available for pay-
ments under this subsection for the fiscal year;
and
‘‘(B) the amount (expressed as a percent-
age) equal to the population of the State di-
vided by the total population of all States.
‘‘(3) STATE DEFINED.—In this subsection, the
term ‘State’ means each of the several States and
the District of Columbia.’’
(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 Election Ad-
ministration Improvement 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. Election Administration Improvement Fund.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2001.
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