[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 81 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                 H. R. 81

  To amend the Internal Revenue Code of 1986 to allow individuals to 
direct that part or all of their income tax refunds be contributed to a 
  trust fund established for the relief of domestic and international 
 hunger, and to establish a commission to oversee the distribution of 
                          such contributions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Carr (for himself, Mr. Hall of Ohio, Mr. Vento, and Mr. Emerson) 
 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 individuals to 
direct that part or all of their income tax refunds be contributed to a 
  trust fund established for the relief of domestic and international 
 hunger, and to establish a commission to oversee the distribution of 
                          such contributions.

    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 ``Hunger Emergency Assistance and 
Relief Trust Act of 1993''.

SEC. 2. ELECTION OF TAXPAYERS TO DIRECT INCOME TAX REFUNDS TO HUNGER 
              EMERGENCY ASSISTANCE AND RELIEF TRUST.

    (a) In General.--Section 6402 of the Internal Revenue Code of 1986 
(relating to authority to make credits or refunds) is amended by 
redesignating subsections (e), (f), (g), (h), and (i) as subsections 
(g), (h), (i), (j), and (k), respectively, and by inserting after 
subsection (d) the following new subsections:
    ``(e) Offset of Amount of Income Tax Refund Designated to be Paid 
Over to Hunger Emergency Assistance and Relief Trust.--
            ``(1) In general.--The amount of any overpayment of income 
        tax to be refunded to the person making the overpayment shall 
        be reduced by the sum designated by the person on the person's 
        return of tax to be paid over to the Hunger Emergency 
        Assistance and Relief Trust.
            ``(2) Notice of reduction provided on request.--The 
        Secretary shall, on request of any person who designates an 
        amount to be paid over under paragraph (1), notify the person 
        that such amount has been paid over to the Hunger Emergency 
        Assistance and Relief Trust.
    ``(f) Priorities for Offset.--Any overpayment by a person shall be 
reduced pursuant to subsections (c), (d), and (e), and in that order, 
before such overpayment is credited to the future liability for tax of 
such person pursuant to subsection (b).''
    (b) Conforming Amendments.--
            (1) Subsection (a) of section 6402 of the Internal Revenue 
        Code of 1986 is amended by striking ``(c) and (d),'' and 
        inserting ``(c), (d), and (e),''.
            (2) Subsection (c) of such section is amended by striking 
        the last sentence.
            (3) Paragraph (2) of subsection (d) of such section is 
        amended--
                    (A) by striking the first sentence, and
                    (B) by amending the heading of such paragraph to 
                read as follows:
            ``(2) Application of overpayment against multiple debts.--
        ''.

SEC. 3. ESTABLISHMENT OF HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 (relating to establishment of trust funds) is amended by 
adding at the end the following new section:

``SEC. 9511. HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST.

    ``(a) In General.--There is established in the Treasury of the 
United States a trust fund to be known as the `Hunger Emergency 
Assistance and Relief Trust', consisting of such amounts as may be 
transferred or credited to the Hunger Emergency Assistance and Relief 
Trust as provided in this section or section 9602(b).
    ``(b) Transfers to Hunger Emergency Assistance and Relief Trust of 
Amounts Designated to the Trust by Taxpayers.--The Secretary shall, 
from time to time, transfer to the trust an amount equal to the sum of 
the amounts by which overpayments of tax are reduced under section 
6402(e).
    ``(c) Expenditures From Hunger Emergency Assistance and Relief 
Trust.--Amounts in the Hunger Emergency Assistance and Relief Trust 
shall be made available to qualified hunger relief services 
organizations (as defined in section 9052(a)) as provided in section 
9051.''
    (b) Clerical Amendment.--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. 9511. Hunger Emergency Assistance 
                                        and Relief Trust.''

SEC. 4. DISTRIBUTION OF HUNGER RELIEF FUNDS.

    (a) In General.--Subtitle H of the Internal Revenue Code of 1986 
(relating to financing of presidential election campaigns) is amended 
by adding at the end the following new chapter:

            CHAPTER 97--DISTRIBUTION OF HUNGER RELIEF FUNDS

                              ``Subchapter A. Distribution of funds.
                              ``Subchapter B. Hunger Commission.

                 ``Subchapter A--Distribution of Funds

                              ``Sec. 9051. Payments to hunger relief 
                                        services organizations.
                              ``Sec. 9052. Definitions.
                              ``Sec. 9053. Repayments.
                              ``Sec. 9054. Prohibited acts.
                              ``Sec. 9055. Authority of Hunger 
                                        Commission to inform State 
                                        attorney general of possible 
                                        State law violations.
                              ``Sec. 9056. Reports to Congress; 
                                        regulations.

``SEC. 9051. PAYMENTS TO HUNGER RELIEF SERVICES ORGANIZATIONS.

    ``(a) Authorized by Hunger Commission.--On receipt of an 
authorization from the Hunger Commission under section 9062(a) for 
payment to a qualified hunger relief services organization, the 
Secretary shall pay to the organization out of the Hunger Emergency 
Assistance and Relief Trust established by section 9511 the amount 
authorized by the Commission to be paid.
    ``(b) Use of Payments.--
            ``(1) Under control of payee.--Amounts paid to any 
        qualified hunger relief services organization under section 
        9511(c) (relating to expenditures from Hunger Emergency 
        Assistance and Relief Trust) shall, subject to paragraph (2), 
        be under the control of the organization.
            ``(2) Limitation on administrative expenses.--An 
        organization shall not use more than 10 percent of the sum of 
        any amount paid to it under section 9511(c) and any 
        contribution made by it to match such paid amount, for 
        administrative expenses.
    ``(c) No Entitlement Created by This Chapter.--Nothing in this 
chapter shall be construed to create any entitlement to any payment 
under this chapter.

``SEC. 9052. DEFINITIONS.

    ``(a) Qualified Hunger Relief Services Organization.--For purposes 
of this chapter, the term `qualified hunger relief services 
organization' means any organization which--
            ``(1) is described in section 501(c)(3),
            ``(2) is exempt from Federal income taxation under section 
        501(a),
            ``(3) is recognized under the laws of the State in which it 
        is organized and the laws of the State in which it maintains 
        its principal place of business, as a charitable organization 
        which has as its principal purpose the relief of hunger,
            ``(4) has been in existence for at least 2 years,
            ``(5) uses not more than 22 percent of its annual budget 
        for administrative costs and evidences such use in its annual 
        report,
            ``(6) satisfies the Commission that the organization has 
        developed, and is able to implement, a hunger relief plan,
            ``(7) agrees in writing to obtain and furnish to the 
        Commission such information or evidence as the Commission may 
        request concerning the operations of the organization,
            ``(8) agrees in writing to keep and furnish to the 
        Commission such records, books, and other information as the 
        Commission may request, and
            ``(9) agrees, on request of the Commission, to be audited 
        and examined by the Commission, and to pay any amounts required 
        to be paid under section 9053.
    ``(b) Hunger Relief Plan.--For purposes of this chapter, the term 
`hunger relief plan' means a plan for the amelioration or alleviation 
of actual or threatened starvation or severe malnutrition of 
individuals.
    ``(c) Commission.--For purposes of this chapter, the term 
`Commission' means the Hunger Commission established by section 9061.

``SEC. 9053. REPAYMENTS.

    ``(a) In General.--If the Commission determines that any 
organization receiving any amount under section 9511(c) has engaged in 
any prohibited act described in section 9054--
            ``(1) the Commission shall notify the organization of the 
        act and the amounts (if any) involved,
            ``(2) the organization shall pay to the Secretary of the 
        Treasury an amount equal to the amounts (if any) involved, and
            ``(3) the Commission may direct the Secretary of the 
        Treasury to deny the organization exemption from taxation under 
        section 501(a) only for taxable years after the taxable year 
        during which the prohibited act occurred.
    ``(b) Deposit of Repayments.--Any payment received by the Secretary 
of the Treasury under subsection (a)(2) shall be deposited in the 
Hunger Emergency Assistance and Relief Trust.

``SEC. 9054. PROHIBITED ACTS.

    ``It shall be unlawful for any organization which is paid any 
amount under section 9511(c) in respect of a hunger relief plan to do 
any of the following acts:
            ``(1) Fail to match payment.--Fail to make a matching 
        contribution to the hunger relief plan in an amount equal to 
        such paid amount.
            ``(2) Fail to properly use payment.--Fail to use such paid 
        amount and the matching contribution in connection with the 
        hunger relief plan in respect of which such amount is paid.
            ``(3) Incur excessive administrative expenses.--Use more 
        than 10 percent of any such paid amount or more than 10 percent 
        of any matching contribution during any calendar year for 
        administrative expenses.
            ``(4) Not comply with certain commission requests.--Fail to 
        comply with any request by the Commission described in 
        paragraph (7), (8), or (9) of section 9052(a).

``SEC. 9055. AUTHORITY OF HUNGER COMMISSION TO INFORM STATE ATTORNEY 
              GENERAL OF POSSIBLE STATE LAW VIOLATIONS.

    ``The Commission may furnish the Attorney General of the State in 
which any organization receiving amounts under this chapter is 
organized or maintains its principal place of business any information 
received by the Commission indicating that the organization may be in 
violation of State law.

``SEC. 9056. REPORTS TO CONGRESS; REGULATIONS.

    ``(a) Reports.--On or before June 1, 1989, and annually thereafter, 
the Commission shall submit to the Select Committee on Hunger of the 
House of Representatives, the Committee on Appropriations of the House 
of Representatives, and the Committee on Appropriations of the Senate, 
a report containing a detailed accounting of funds authorized to be 
paid from the Hunger Emergency Assistance and Relief Trust.
    ``(b) Regulations.--The Commission may prescribe such regulations 
concerning the conduct of examinations and audits, and the keeping and 
submission of records, books, and other information, as it deems 
necessary to carry out the functions and duties imposed on it by this 
Chapter.

                   ``Subchapter B--Hunger Commission

                              ``Sec. 9061. Establishment.
                              ``Sec. 9062. Duties.
                              ``Sec. 9063. Membership.
                              ``Sec. 9064. Term of office.
                              ``Sec. 9065. Compensation of Commission 
                                        members.
                              ``Sec. 9066. Powers.
                              ``Sec. 9067. Director and staff of 
                                        Commission.
                              ``Sec. 9068. Rules governing Commission 
                                        meetings.
                              ``Sec. 9069. Authorization of 
                                        appropriations.

``SEC. 9061. ESTABLISHSMENT.

    ``There is established a commission to be known as the Hunger 
Commission.

``SEC. 9062. DUTIES.

    ``(a) Distribution of Funds to Qualified Hunger Relief Services 
Organizations.--
            ``(1) Matching grants.--The Commission shall direct the 
        Secretary of the Treasury to pay from the Hunger Emergency 
        Assistance and Relief Trust any amount the Commission deems 
        appropriate, to any qualified hunger relief services 
        organization for the purpose of providing hunger relief 
        services under a hunger relief plan, if the organization agrees 
        to, and demonstrates to the Commission the capacity to, 
        contribute an amount for such purpose equal to the amount to be 
        paid to the organization.
            ``(2) Limitation.--The Commission may not direct under 
        subsection (a) the payment of more than $100,000 to a single 
        organization in a single fiscal year.
    ``(b) Funds To Be Distributed Within 180 Days.--Within 180 days 
after the date any amount is received in the Hunger Emergency 
Assistance and Relief Trust, the Commission shall authorize the payment 
of such amount to 1 or more qualified hunger relief services 
organizations.
    ``(c) At Least 50 Percent of Funds To Be Used for Domestic Hunger 
Relief.--At least 50 percent of amounts received into the Hunger 
Emergency Assistance and Relief Trust during any calendar year shall be 
paid to qualified hunger relief services organizations for the purpose 
of providing hunger relief services in the United States (or bearing 
administrative expenses associated with the provision of such 
services). To the extent practical, the Commission shall assure that 
both rural and urban areas of the United States receive a fair 
proportion of the hunger relief services provided in the United States 
under this chapter.

``SEC. 9063. MEMBERSHIP.

    ``(a) 5 Members.--The Commission shall consist of 5 members.
    ``(b) Appointment.--
            ``(1) President appoints 4.--During January 1989, the 
        President shall appoint 4 Commission members. 2 appointees 
        shall be from the Democratic Party and the other 2 appointees 
        shall be from the Republican Party.
            ``(2) Presidential appointees appoint chair.--The 4 
        Commission members appointed under paragraph (1) shall appoint 
        another individual to be the Chair of the Commission.
    ``(c) Vacancies.--A vacancy in the Commission shall be filled in 
the manner in which the original appointment was made.

``SEC. 9064. TERM OF OFFICE.

    ``(a) 3. Years.--Appointment to the Commission shall be for a term 
of 3 years to begin on January 1, 1989, and every 3rd year thereafter.
    ``(b) Exceptions.--
            ``(1) Filling of vacancy.--Any member appointed to fill a 
        vacancy occurring before the expiration of the term for which 
        the predecessor for such member was appointed shall be 
        appointed only for the remainder of such term.
            ``(2) Succession.--A member may serve after the expiration 
        of the term of office of such member until his successor has 
        taken office.

``SEC. 9065. COMPENSATION OF COMMISSION MEMBERS.

    ``Commission members shall not receive pay, allowances, or benefits 
by reason of their service on the Commission.

``SEC. 9066. POWERS.

    ``(a) Hearings.--The Commission, may, in the United States, for the 
purpose of performing its duties under this chapter, hold such 
hearings, sit and act at such times and places, take such testimony, 
receive such evidence, and conduct such audits of organizations 
requesting or receiving funds from the Commission, as the Commission 
considers appropriate. The Commission may administer oaths or 
affirmations to witnesses appearing before it.
    ``(b) Obtaining Official Data.--The Commission may secure directly 
from any department or agency of the United States information 
necessary to enable it to perform duties of the Commission under this 
chapter. On request of the Chair of the Commission, the head of such 
department or agency shall furnish such information to the Commission.
    ``(c) Subpoenas.--
            ``(1) Authority to issue subpoenas.--The Commission may 
        issue subpoenas requiring witnesses to attend and testify and 
        to produce evidence relating to any matter under investigation 
        by the Commission. Such witness attendance and production of 
        evidence may be required from any place within or without the 
        United States at any designated place of hearing in the United 
        States.
            ``(2) Grant of immunity.--An individual may not be 
        prosecuted or subjected to any penalty or forfeiture by reason 
        of any transaction, matter, or thing concerning which such 
        individual is compelled to testify or produce evidence, after 
        having claimed the privilege against self-incrimination, except 
        such individual shall not be exempt from prosecution and 
        punishment for perjury committed in so testifying. Excuse from 
        attending and testifying or from producing books, records, 
        correspondence, documents, or other evidence in obedience to a 
        subpoena, on the ground that the testimony or evidence required 
        of an individual may tend to incriminate or subject such 
        individual to a penalty or forfeiture shall not be granted to 
        any such individual.
            ``(3) Consequences of refusal to obey subpoena.--Any 
        individual issued a subpoena under this subsection who refuses 
        to obey such subpoena or is guilty of contumacy, may, on 
        application by the Commission, be ordered by any court of the 
        United States in the judicial district in which the hearing is 
        conducted or within which such individual if found, resides, or 
        transacts business, to appear before the Commission to produce 
        evidence or give testimony relating to any matter under 
        investigation. Such court may punish any failure to obey such 
        order as a contempt of such court.
            ``(4) Service of subpoena.--Any subpoena by the Commission 
        shall be served in the manner provided for the service of 
        subpoenas issued by a United States district court under the 
        Federal Rules of Civil Procedure for the United States district 
        courts.
            ``(5) Service of other process.--Any other process of any 
        court to which application may be made under this subsection 
        shall be served in the judicial district in which the person 
        required to be served resides or is found.
     ``(d) Gifts.--The Commission may accept, use, and dispose of gifts 
of money, services, or property.
     ``(e) Mails.--The Commission may use the United States mails in 
the same manner and under the same conditions as other departments and 
agencies of the United States.
     ``(f) Staff of Federal Agencies.--On request of the Chair of the 
Commission, the head of any Federal agency is authorized to detail, on 
a reimbursable basis, any personnel of such agency to the Commission to 
assist the Commission in carrying out its duties under this chapter.
     ``(g) Administrative Support Services.--The Administrator of 
General Services shall provide to the Commission, on a reimbursable 
basis, such administrative support services as the Chair of the 
Commission may request.
     ``(h) Delegation of Authority to Members and Agents.--The 
Commission may delegate to any of its members or agents its authority 
to take any action authorized by this section.

``SEC. 9067. DIRECTOR AND STAFF OF COMMISSION.

     ``(a) Director.--The Commission may appoint a Director to be paid 
at a rate not to exceed the maximum rate of basic pay payable for GS-14 
of the General Schedule.
     ``(b) Staff.--With the approval of the Commission, the Director 
may appoint additional personnel subject to the provisions of title 5, 
United States Code, governing appointments in the competitive service, 
and such personnel shall be paid in accordance with the provisions of 
chapter 51 and subchapter III of chapter 53 of such title relating to 
classification and General Schedule pay rates.
     ``(c) Experts and Consultants.-- Subject to such rules as may be 
prescribed by the Commission, the Director may procure temporary and 
intermittent services under section 3109(b) of title 5, United States 
Code.

``SEC. 9068. RULES GOVERNING COMMISSION MEETINGS.

     ``(a) Quorum.--The Chair of the Commission and 2 other Commission 
members shall constitute a quorum.
     ``(b) Meetings.--The Commission shall meet not less frequently 
than quarterly, at the call of a majority of its members, in sessions 
open to the public.
     ``(c) Voting.--The Chair of the Commission shall not have the 
power to vote at any Commission meeting, except to break a tie.

``SEC. 9069. AUTHORIZATION OF APPROPRIATIONS.

     ``For administrative expenses, there are authorized to be 
appropriated to the Commission an amount not to exceed $150,000 for 
each fiscal year beginning after September 30, 1988.''
     (b) Clerical Amendments.--
             (1) Subtitle H of the Internal Revenue Code of 1986 is 
        amended by amending the heading for such subtitle to read as 
        follows:

      ``Subtitle H--Financing of Presidential Election Campaigns; 
                 Distribution of Hunger Relief Funds''

             (2) The table of chapters for such subtitle is amended by 
        adding at the end the following new item:

                              `` Chapter 97. Distribution of hunger 
                                        relief funds.''
             (3) The table of subtitles for such Code is amended by 
        amending the item relating to subtitle H by striking 
        ``campaigns.'' and inserting ``campaigns; distribution of 
        hunger relief funds.''.

SEC. 5. EFFECTIVE DATES.

    (a) Election of Taxpayers to Direct Income Tax Refunds to Hunger 
Emergency Assistance and Relief Trust.-- The amendments made by section 
2 shall apply to taxable years beginning after December 31, 1988.
     (b)  Establishment of Hunger Emergency Assistance and Relief 
Trust.--The amendments made by section 3 shall apply to the amounts 
received after December 31, 1988.
     (c)  Distribution of Hunger Relief Funds.--The amendments made by 
section 4 shall take effect on January 1, 1989.

                                 <all>

HR 81 IH----2