I
104TH CONGRESS
1ST SESSION
H. R. 2548
To amend the Internal Revenue Code of 1986 to allow individuals to designate
any portion of their income tax overpayments, and to make other con-
tributions, for the benefit of units of the National Park System.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 26, 1995
Mr. DUNCAN (for himself, Mr. HEFLEY, Mr. TORKILDSEN, Mr. COOLEY, and
Mr. HANSEN) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow indi-
viduals to designate any portion of their income tax
overpayments, and to make other contributions, for the
benefit of units of the National Park System.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION OF OVERPAYMENTS AND CON-
TRIBUTIONS FOR THE BENEFIT OF UNITS OF
THE NATIONAL PARK SYSTEM.
(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 BENEFIT OF
UNITS OF THE NATIONAL PARK SYSTEM
‘‘Sec. 6097. Designation.
‘‘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 used for the benefit of units of the National Park
System.
‘‘(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.’’
(b) CLERICAL AMENDMENT.—The table of parts for
subchapter A of chapter 61 of such Code is amended by
adding at the end thereof the following new item:
‘‘Part IX. Designation of overpayments and contributions for the
benefit of units of the National Park System.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1995.
SEC. 2. NATIONAL PARKS TRUST FUND.
(a) IN GENERAL.—Subchapter A of chapter 98 of the
Internal Revenue Code of 1986 (relating to trust fund
code) is amended by adding at the end the following new
section:
‘‘SEC. 9512. NATIONAL PARKS 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 ‘National Parks Trust Fund’, consist-
ing of such amounts as may be appropriated or credited
to the National Parks Trust Fund as provided in this sec-
tion or section 9602(b).
‘‘(b) TRANSFER TO NATIONAL PARKS TRUST FUND
OF AMOUNTS DESIGNATED.—There is hereby appro-