Title: Dollars for the Wall Act
Policy area: Taxation

Summary:
Dollars for the Wall Act
This bill terminates after 2018 the taxpayer checkoff provisions of the Internal Revenue Code for payments to the Presidential Election Campaign Fund and replaces them with a taxpayer checkoff for payments to the Border Wall Trust Fund.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3717 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 3717

To amend the Internal Revenue Code of 1986 to terminate the designation 
 of income tax payments to the Presidential Election Campaign Fund and 
  to provide for the designation of income tax payments to the Border 
                Wall Trust Fund, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 11, 2019

    Mr. Green of Tennessee (for himself, Mr. Massie, Mr. Gaetz, Mr. 
 Bilirakis, Mr. Gibbs, Mr. Roy, Mr. Norman, Mr. Higgins of Louisiana, 
 Mr. Hice of Georgia, Mr. Baird, Mr. Pence, Mr. Turner, Mr. Buchanan, 
Mr. Reschenthaler, Mr. Rutherford, Mr. Womack, Mr. Biggs, Mr. Kelly of 
Mississippi, Mr. Johnson of Louisiana, Mr. Stivers, Mr. Riggleman, Mr. 
Burchett, Mr. Smith of Missouri, Mr. Budd, Mr. Dunn, Mr. McKinley, Mr. 
 Cline, Mr. Rogers of Alabama, Mr. Shimkus, Mr. Comer, Mr. Harris, Mr. 
 Davidson of Ohio, Mr. Yoho, Mr. Walker, and Mr. Spano) 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 terminate the designation 
 of income tax payments to the Presidential Election Campaign Fund and 
  to provide for the designation of income tax payments to the Border 
                Wall Trust Fund, and for other purposes.

    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 ``Dollars for the Wall Act''.

SEC. 2. TERMINATION OF DESIGNATION OF INCOME TAX PAYMENTS TO THE 
              PRESIDENTIAL ELECTION CAMPAIGN FUND.

    (a) In General.--Section 6096 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(d) Termination.--This section shall not apply to taxable years 
beginning after December 31, 2018.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2018.

SEC. 3. DESIGNATION OF INCOME TAX PAYMENTS TO BORDER WALL TRUST 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 following new part:

``PART IX--DESIGNATION OF INCOME TAX PAYMENTS TO BORDER WALL TRUST FUND

``Sec. 6098. Designation to Border Wall Trust Fund.

``SEC. 6098. DESIGNATION TO BORDER WALL TRUST FUND.

    ``(a) In General.--Every individual (other than a nonresident 
alien) whose income tax liability for the taxable year is $3 or more 
may designate that $3 shall be paid over to the Border Wall Trust Fund 
in accordance with the provisions of section 9512. In the case of a 
joint return of husband and wife having an adjusted income tax 
liability of $6 or more, each spouse may designate that $3 shall be 
paid to the fund.
    ``(b) Income Tax Liability.--For purposes of subsection (a), the 
income tax liability of an individual for any taxable year is the 
amount of the tax imposed by chapter 1 on such individual for such 
taxable year (as shown on the individual's return), reduced by the sum 
of the credits (as shown on such return) allowable under part IV of 
subchapter A of chapter 1 (other than subpart C thereof).
    ``(c) 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 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 designation shall be made either on the first page 
of the return or on the page bearing the taxpayer's signature.''.
    (b) Border Wall Trust Fund.--Subchapter A of chapter 98 of such 
Code (relating to establishment of trust funds) is amended by adding at 
the end the following new section:

``SEC. 9512. BORDER WALL TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Border Wall Trust 
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 Border Wall Trust Fund amounts equivalent to the amounts designated 
under section 6098.
    ``(c) Expenditures.--Amounts in the Border Wall Trust Fund shall be 
available, as provided in appropriation Acts, only for the purpose of 
building a physical wall along the southern border of the United 
States.''.
    (c) Clerical Amendments.--
            (1) The table of parts for subchapter A of chapter 61 of 
        such Code is amended by adding at the end the following new 
        item:

  ``Part IX. Designation of Income Tax Payments to Border Wall Trust 
                                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. 9512. Border Wall Trust Fund.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.
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