Title: Donate for Disaster Relief Act of 2017
Policy area: Taxation

Summary:
Donate for Disaster Relief Act of 2017
This bill amends the Internal Revenue Code to allow individual taxpayers to designate an amount (not less than $1) of any overpayment of income tax to a Disaster Relief Fund, established by this bill, for the purpose of providing relief for major disasters declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 168 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 168

  To amend the Internal Revenue Code of 1986 to allow individuals to 
       designate overpayments of income tax for disaster relief.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2017

 Mr. Hastings introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committee on 
  Transportation and Infrastructure, 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 allow individuals to 
       designate overpayments of income tax for disaster relief.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Donate for Disaster Relief Act of 
2017''.

SEC. 2. DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF.

    (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 FOR DISASTER RELIEF

``Sec. 6098. Designation of overpayments for disaster relief.

``SEC. 6098. DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF.

    ``(a) In General.--Every individual, with respect to the taxpayer's 
return for the taxable year of the tax imposed by chapter 1, may 
designate that a specified portion (not less than $1) of any 
overpayment of such tax be paid over to the Disaster Relief Fund.
    ``(b) Manner and Time of Designation.--A designation 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 such time of filing) 
        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 designation shall be made either on the first page 
of the return 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--
            ``(1) being refunded to the taxpayer as of the last date 
        prescribed for filing the return of tax imposed by chapter 1 
        (determined without regard to extensions) or, if later, the 
        date the return is filed, and
            ``(2) a contribution made by such taxpayer on such date to 
        the United States.''.
    (b) Disaster Relief Fund.--Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``SEC. 9512. DISASTER RELIEF FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Disaster Relief 
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 hereby appropriated to 
the Disaster Relief Fund amounts equivalent to the amounts designated 
under section 6098.
    ``(c) Expenditures.--Amounts in the Disaster Relief Fund shall be 
available, as provided in appropriation Acts, to supplement funds 
appropriated for disaster relief provided for major disasters declared 
pursuant to the Robert T. Stafford Disaster Relief and Emergency 
Assistance Act (42 U.S.C. 5121 et seq.).''.
    (c) Clerical Amendments.--
            (1) The table of parts for subchapter A of chapter 61 of 
        the Internal Revenue Code of 1986 is amended by adding at the 
        end the following new item:

     ``Part IX. Designation of Overpayments for Disaster Relief''.

            (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. Disaster relief fund.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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