II 
112TH CONGRESS 
2D SESSION 
H. R. 6410 
IN THE SENATE OF THE UNITED STATES 
SEPTEMBER 20, 2012 
Received 
AN ACT 
To amend the Internal Revenue Code of 1986 to provide 
for taxpayers making donations with their returns of 
income tax to the Federal Government to pay down 
the public debt. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Buffett Rule Act of 
2012’’. 
SEC. 2. DONATION TO PAY DOWN NATIONAL DEBT. 
(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—DONATIONS TO PAY DOWN NATIONAL 
DEBT 
‘‘Sec. 6097. Donation to pay down national debt. 
‘‘SEC. 6097. DONATION TO PAY DOWN NATIONAL DEBT. 
‘‘(a) GENERAL RULE.—Every taxpayer who makes a 
return of the tax imposed by subtitle A for any taxable 
year may donate an amount (not less than $1), in addition 
to any payment of tax for such taxable year, which shall 
be deposited in the general fund of the Treasury. 
‘‘(b) MANNER AND TIME OF DESIGNATION.—Any do-
nation under subsection (a) for any taxable year— 
‘‘(1) shall be made at the time of filing the re-
turn of the tax imposed by subtitle A for such tax-
able year and in such manner as the Secretary may 
by regulation prescribe, except that— 
‘‘(A) the designation for such donation 
shall be either on the first page of the return 
or on the page bearing the taxpayer’s signature, 
and 
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‘‘(B) the designation shall be by a box 
added to the return, and the text beside the box 
shall provide: 
‘‘By checking here, I signify that in addition to my tax liability (if any), I 
would like to donate the included payment to be used exclusively for the pur-
pose of paying down the national debt.’’, and 
‘‘(2) shall be accompanied by a payment of the 
amount so designated. 
‘‘(c) TREATMENT OF AMOUNTS DONATED.—For pur-
poses of this title, the amount donated by any taxpayer 
under subsection (a) shall be treated as a contribution 
made by such taxpayer to the United States on the last 
date prescribed for filing the return of tax imposed by sub-
title A (determined without regard to extensions) or, if 
later, the date the return is filed. 
‘‘(d) TRANSFERS TO ACCOUNT TO REDUCE PUBLIC 
DEBT.—The Secretary shall, from time to time, transfer 
to the special account established by section 3113(d) of 
title 31, United States Code, amounts equal to the 
amounts donated under this section.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of such chapter is amended by adding at 
the end the following new item: 
‘‘PART IX. DONATIONS TO PAY DOWN NATIONAL DEBT.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns for taxable years ending 
after December 31, 2011. 
Passed the House of Representatives September 19, 
2012. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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