[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 825 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 825

   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, for purposes 
     of rehabilitation and treatment in combating the war on drugs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 3, 1995

 Mr. Stearns introduced the following bill; which was referred to the 
   Committee on Ways and Means and, in addition, to the Committee on 
Commerce, 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 $1 of their income tax liability and some or all of their 
income tax refunds, and to contribute additional amounts, for purposes 
     of rehabilitation and treatment in combating the war on drugs.

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

SECTION 1. DESIGNATION OF AMOUNTS FOR WAR ON DRUGS.

    (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 thereof the following new part:

                ``PART IX--DESIGNATION FOR WAR ON DRUGS

                              ``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 individual's adjusted income tax liability 
        for the taxable year is $1 or more, $1 be paid over to the Drug 
        Rehabilitation and Treatment 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) 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 such taxable 
year. Such designation shall be made on the 1st page of the return or 
on the page bearing the taxpayer's signature.
    ``(c) Special Rules.--
            ``(1) Designation of income tax liability.--
                    ``(A) Joint returns.--In the case of a joint return 
                having an adjusted income tax liability of $2 or more, 
                each spouse may designate that $1 be paid over to such 
                Trust Fund.
                    ``(B) 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).
            ``(2) 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 thereof the following new item:

                              ``Part IX. Designation for war on 
                                        drugs.''
    (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. 2. DRUG REHABILITATION AND TREATMENT 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 thereof the following new section:

``SEC. 9512. DRUG REHABILITATION AND TREATMENT 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 
Rehabilitation and Treatment Trust Fund', consisting of such amounts as 
may be appropriated or credited to such Trust Fund as provided in this 
section or section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the Drug Rehabilitation and Treatment Trust Fund amounts equivalent to 
the amounts designated under section 6097 (relating to designation for 
war on drugs).
    ``(c) Expenditures.--As provided in appropriation Acts, amounts in 
the Drug Rehabilitation and Treatment Trust Fund shall be available for 
allotments to the States, with respect to the prevention and treatment 
of alcohol and drug abuse, under subpart 1 of part B of title XIX of 
the Public Health Service Act.''
    (b) Clerical Amendment.--The table of sections for such subchapter 
is amended by adding at the end thereof the following new item:

                              ``Sec. 9512. Drug Rehabilitation and 
                                        Treatment Trust Fund.''
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