[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3218 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 3218

   To amend the Internal Revenue Code of 1986 to allow taxpayers to 
designate that a portion of their income tax refunds be retained by the 
           United States for use for certain public purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 29, 1996

Mr. LaTourette introduced the following bill; which was referred to the 
 Committee on Ways and Means, and in addition to the Committees on the 
Judiciary, Commerce, and Economic and Educational Opportunities, 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 taxpayers to 
designate that a portion of their income tax refunds be retained by the 
           United States for use for certain public purposes.

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

SECTION 1. DESIGNATION OF INCOME TAX REFUNDS FOR CERTAIN PUBLIC 
              PURPOSES.

    (a) General Rule.--Subchapter A of chapter 61 of the Internal 
Revenue Code of 1986 is amended by adding at the end thereof the 
following new part:

   ``PART IX--DESIGNATION OF OVERPAYMENTS FOR CERTAIN PUBLIC PURPOSES

                              ``Sec. 6097. Amounts for certain public 
                                        purposes.

``SEC. 6097. AMOUNTS FOR CERTAIN PUBLIC PURPOSES.

    ``(a) In General.--With respect to each taxpayer's return for the 
taxable year of the tax imposed by chapter 1, such taxpayer may 
designate that one or more programs referred to in subsection (b) be 
paid a specified portion of any overpayment of such tax for such 
taxable year. The portion specified under the preceding sentence with 
respect to any program may not be less than $1 and such portion may 
vary among the designated programs.
    ``(b) Designated Programs.--The programs which may be designated to 
receive amounts under subsection (a) are the programs under the 
following provisions:
            ``(1) National Foundation on the Arts and the Humanities 
        Act of 1965 (20 U.S.C. 951 et seq.)
            ``(2) Section 396 of the Communications Act of 1934 
        (relating to Corporation for Public Broadcasting).
            ``(3) Part P of title I of the Omnibus Crime Control and 
        Safe Streets Act of 1968 (42 U.S.C. 3796cc et seq.) (relating 
        to child support enforcement).
            ``(4) Child Care and Development Block Grant Act of 1990 
        (42 U.S.C. 9858 et seq.)
            ``(5) Safe and Drug-Free Schools and Communities Act of 
        1994 (20 U.S.C. 7101 et seq.).
            ``(6) Violence Against Women Act of 1994 (42 U.S.C. 13701 
        note).
            ``(7) Legal Services Corporation Act.
            ``(8) Low-Income Home Energy Assistance Act of 1981.
            ``(9) Section 417 of the Public Health Service Act 
        (relating to research on gynecological and breast cancers).
            ``(10) Section 417A of the Public Health Service Act 
        (relating to research on prostate cancer).
            ``(11) Part C of title III of the Older Americans Act of 
        1965 (42 U.S.C. 3030e and 3030g-13) (relating to nutrition 
        programs for senior citizens).
    ``(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 the tax imposed by chapter 1 for such 
taxable year. Such designation shall be made on the first page of the 
return.
    ``(d) Overpayments Treated as Refunded.--For purposes of this 
title, any 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.
    ``(e) Amounts Appropriated.--Amounts designated under subsection 
(a) for any specified program are hereby appropriated to carry out such 
program and shall remain available until expended.''
    (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 
                                        for certain public purposes.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of enactment of this 
Act.
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