[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 913 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 913

   To amend the Internal Revenue Code of 1986 to allow taxpayers to 
  designate $1 of their income tax liability and some or all of their 
 income tax refunds, and to contribute additional amounts, to be used 
        for purposes of financing drug abuse education programs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 16, 1993

 Mr. Ramstad 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 taxpayers to 
  designate $1 of their income tax liability and some or all of their 
 income tax refunds, and to contribute additional amounts, to be used 
        for purposes of financing drug abuse education programs.

    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 ``Voluntary Drug Abuse Education 
Checkoff Act of 1993''.

SEC. 2. DESIGNATION OF AMOUNTS FOR DRUG ABUSE EDUCATION PROGRAMS.

    (a) In General.--Subchapter A of chapter 61 of the Internal Revenue 
Code of 1986 (relating to returns and records) is amended by adding at 
the end the following new part:

        ``PART IX--DESIGNATION FOR DRUG ABUSE EDUCATION PROGRAMS

                              ``Sec. 6097. Designation.

``SEC. 6097. DESIGNATION.

    ``(a) In General.--Every taxpayer may, with respect to the tax 
imposed by chapter 1, designate that--
            ``(1) if such taxpayer's adjusted income tax liability for 
        the taxable year is $1 or more, $1 be paid over to the Drug 
        Abuse Education Trust Fund,
            ``(2) a specified portion (not less than $1) of any 
        overpayment of such tax be paid over to such Trust Fund, and
            ``(3) any cash contribution which the taxpayer includes 
        with such return be paid over to such Trust Fund.
    ``(b) Joint Returns.--In the case of a joint return having an 
adjusted income tax liability of $2 or more, each spouse may make a 
designation under subsection (a)(1).
    ``(c) Manner and Time of Designation.--A designation under 
subsection (a) may be made with respect to any taxable year only at the 
time of filing the return of tax imposed by chapter 1 for the taxable 
year. The designation shall be made on the first page of the return or 
on the page bearing the taxpayer's signature.
    ``(d) Adjusted Income Tax Liability.--For purposes of this section, 
the term `adjusted income tax liability' means income tax liability (as 
defined in section 6096(b)) reduced by any amount designated under 
section 6096 (relating to designation of income tax payments to 
Presidential Election Campaign Fund).
    ``(e) 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 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.''
    (b) Clerical Amendment.--The table of parts for such subchapter A 
is amended by adding at the end the following new item:

                              ``Part IX. Designation for drug abuse 
                                        education programs.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.

SEC. 3. DRUG ABUSE EDUCATION TRUST FUND.

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

``SEC. 9512. DRUG ABUSE EDUCATION 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 `Drug Abuse 
Education Trust Fund', consisting of any amount appropriated or 
credited to the Trust Fund as provided in this section or section 
9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the Drug Abuse Education Trust Fund amounts equivalent to the amounts 
designated under section 6097 (relating to designation for drug abuse 
education programs).
    ``(c) Expenditures.--Amounts in the Drug Abuse Education Trust Fund 
shall be available for the following purposes:
            ``(1) Making grants to States with respect to drug abuse 
        education programs.
            ``(2) Payment of the administrative expenses of the 
        Department of the Treasury directly allocable to--
                    ``(A) modifying the individual income tax return 
                forms to carry out section 6097,
                    ``(B) processing amounts designated under section 
                6097 and transferring the amounts to the Trust Fund, 
                and
                    ``(C) carrying out this chapter with respect to the 
                Trust Fund.''
    (b) Clerical Amendment.--The table of sections for such subchapter 
A is amended by adding at the end the following new item:

                              ``Sec. 9512. Drug Abuse Education Trust 
                                        Fund.''
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received after the date of the enactment of this Act.

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