[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2548 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 2548

  To amend the Internal Revenue Code of 1986 to allow individuals to 
  designate any portion of their income tax overpayments, and to make 
  other contributions, for the benefit of units of the National Park 
                                System.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 26, 1995

 Mr. Duncan (for himself, Mr. Hefley, Mr. Torkildsen, Mr. Cooley, and 
 Mr. Hansen) 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 
  designate any portion of their income tax overpayments, and to make 
  other contributions, for the benefit of units of the National Park 
                                System.

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

SECTION 1. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE 
              BENEFIT OF UNITS OF THE NATIONAL PARK SYSTEM.

    (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 AND CONTRIBUTIONS FOR THE 
              BENEFIT OF UNITS OF THE NATIONAL PARK SYSTEM

                              ``Sec. 6097. Designation.

``SEC. 6097. DESIGNATION.

    ``(a) In General.--In the case of an individual, with respect to 
each taxpayer's return for the taxable year of the tax imposed by 
chapter 1, such taxpayer may designate that--
            ``(1) a specified portion (but not less than $1) of any 
        overpayment of tax for such taxable year, and
            ``(2) any cash contribution which the taxpayer includes 
        with such return,
shall be used for the benefit of units of the National Park System.
    ``(b) 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 the tax imposed by chapter 1 for such 
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 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 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 subchapter A of 
chapter 61 of such Code is amended by adding at the end thereof the 
following new item:

                              ``Part IX. Designation of overpayments 
                                        and contributions for the 
                                        benefit of units of the 
                                        National Park System.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1995.

SEC. 2. NATIONAL PARKS 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. NATIONAL PARKS 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 `National Parks 
Trust Fund', consisting of such amounts as may be appropriated or 
credited to the National Parks Trust Fund as provided in this section 
or section 9602(b).
    ``(b) Transfer to National Parks Trust Fund of Amounts 
Designated.--There is hereby appropriated to the National Parks Trust 
Fund amounts equivalent to the amounts designated under section 6097 
and received in the Treasury.
    ``(c) Expenditures From Trust Fund.--
            ``(1) In general.--The Secretary shall pay, not less often 
        than quarterly, to the Director of the National Park Service 
        from the National Parks Trust Fund an amount equal to the 
        amount in such Fund as of the time of such payment less any 
        administrative expenses of the Secretary which may be paid 
        under paragraph (2). Amounts paid under this subsection shall 
        be used only for operations, maintenance, and construction 
        within the units of the National Park System and may not be 
        used for land acquisition.
            ``(2) Administrative expenses.--Amounts in the National 
        Parks Trust Fund shall be available to pay 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) carrying out this chapter with respect to 
                such Fund, and
                    ``(C) processing amounts received under section 
                6097 and transferring such amounts to such 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. National Parks Trust Fund.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of enactment of this 
Act.
                                 <all>