I
107TH CONGRESS
2D SESSION
H. R. 3709
To amend the Internal Revenue Code of 1986 to provide that only after-
tax contributions may be made to the Presidential Election Campaign
Fund and that taxpayers may designate contributions for a particular
national political party, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 7, 2002
Mr. WATTS of Oklahoma 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 with-
in the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to provide
that only after-tax contributions may be made to the
Presidential Election Campaign Fund and that taxpayers
may designate contributions for a particular national po-
litical party, and for other purposes.
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 ‘‘Election Fund Free
Choice and Savings Act of 2002’’.
SEC. 2. CONTRIBUTIONS TO PRESIDENTIAL ELECTION
CAMPAIGN FUND.
(a) IN GENERAL.—Part VIII of subchapter A of
chapter 61 of the Internal Revenue Code of 1986 (relating
to designation of income tax payments to Presidential
Election Campaign Fund) is amended to read as follows:
‘‘PART VIII—CONTRIBUTIONS TO PRESIDENTIAL
ELECTION CAMPAIGN FUND
‘‘Sec. 6096. Contributions by individuals.
‘‘SEC. 6096. CONTRIBUTIONS BY INDIVIDUALS.
‘‘(a) IN GENERAL.—Every individual may designate
for the taxable year—
‘‘(1) that $3 ($6 in the case of a joint return)
of the amounts described in subsection (b) be paid
over to the Presidential Election Campaign Fund in
accordance with the provisions of section 9006(a),
and
‘‘(2) that any whole dollar amount of the
amount so paid over shall be paid by such Fund to
any major party or minor party (as such terms are
defined in section 9002) specified by such individual.
‘‘(b) AMOUNTS WHICH MAY BE DESIGNATED.—The
amounts described in this subsection are—
‘‘(1) any overpayment of the tax imposed by
chapter 1 for the taxable year, and
‘‘(2) any cash contribution which the taxpayer
includes with the taxpayer’s return of such tax for
the taxable year.
‘‘(c) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made only at the
time of filing the return of the tax imposed by chapter
1 for the taxable year. Such designation shall be made
in such manner as the Secretary prescribes by regulations
except that such designation shall be made either on the
first page of the return or on the page bearing the tax-
payer’s signature.
‘‘(d) 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) CONFORMING AMENDMENTS.—
(1) PAYMENTS TO PARTIES.—Section 9006 of
such Code is amended by adding at the end the fol-
lowing new subsection:
‘‘(d) PAYMENT OF DESIGNATED AMOUNTS TO PAR-
TIES.—In addition to any other accounts maintained in
the Fund, the Secretary shall maintain in the Fund a sep-