[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1025 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1025

  To amend the Internal Revenue Code of 1986 to establish a temporary 
    checkoff on income tax returns to provide funding to States for 
     improving the administration of elections for Federal office.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2001

Mr. LaTourette introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on House 
   Administration, 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 establish a temporary 
    checkoff on income tax returns to provide funding to States for 
     improving the administration of elections for Federal office.

    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 ``Voting Equipment Modernization Act 
of 2001''.

SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO ELECTION ADMINISTRATION 
              IMPROVEMENT FUND.

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

       ``PART IX--DESIGNATION OF INCOME TAX PAYMENTS TO ELECTION 
                    ADMINISTRATION IMPROVEMENT FUND

                              ``Sec. 6098. Designation to Election 
                                        Administration Improvement 
                                        Fund.

``SEC. 6098. DESIGNATION TO ELECTION ADMINISTRATION IMPROVEMENT FUND.

    ``(a) In General.--Every individual (other than a nonresident 
alien) whose adjusted income tax liability for the taxable year is $1 
or more may designate that $1 shall be paid over to the Election 
Administration Improvement Fund in accordance with the provisions of 
section 9511. In the case of a joint return of husband and wife having 
an adjusted income tax liability of $2 or more, each spouse may 
designate that $1 shall be paid to the fund.
    ``(b) Adjusted Income Tax Liability.--For purposes of subsection 
(a), the term `adjusted income tax liability' means, for any individual 
for any taxable year, the excess (if any) of--
            ``(1) the income tax liability (as defined in section 
        6096(b)) of the individual for the taxable year, over
            ``(2) any amount designated by the individual (and, in the 
        case of a joint return, any amount designated by the 
        individual's spouse) under section 6096(a) for such taxable 
        year.
    ``(c) Manner and Time of Designation.--A designation under 
subsection (a) may be made with respect to any taxable year--
            ``(1) at the time of filing the return of the tax imposed 
        by chapter 1 for such taxable year, or
            ``(2) at any other time (after the time of filing the 
        return of the tax imposed by chapter 1 for such taxable year) 
        specified in regulations prescribed by the Secretary.
Such designation shall be made in such manner as the Secretary 
prescribes by regulations except that, if such designation is made at 
the time of filing the return of the tax imposed by chapter 1 for such 
taxable year, such designation shall be made either on the first page 
of the return or on the page bearing the taxpayer's signature.
    ``(d) Termination.--Designations may be made under this section for 
taxable years beginning after December 31, 2001, and ending before 
January 1, 2004.''
    (b) Election Administration Improvement Fund.--Subchapter A of 
chapter 98 of such Code (relating to establishment of trust funds) is 
amended by adding at the end the following new section:

``SEC. 9511. ELECTION ADMINISTRATION IMPROVEMENT FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Election 
Administration Improvement Fund', consisting of such amounts as may be 
appropriated or credited to such fund as provided in this section or 
section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the Election Administration Improvement Fund amounts equivalent to the 
amounts designated under section 6098.
    ``(c) Expenditures.--Amounts in the Election Administration 
Improvement Fund shall be available, as provided in appropriation Acts, 
for purposes of making payments to States under subsection (d), to the 
extent that such amounts exceed the aggregate of all Federal 
administrative costs attributable to the implementation of section 
6098, subsections (a) and (b) of this section, and (with respect to 
such fund) section 9602.
    ``(d) Payments to States.--
            ``(1) In general.--From the amounts available pursuant to 
        subsection (c) for a fiscal year, the Federal Election 
        Commission shall make a payment to each State for carrying out 
        activities to improve the administration of elections for 
        Federal office, including the purchase and maintenance of 
        improved voting equipment and technology, in accordance with 
        such criteria as the Commission may establish by regulation.
            ``(2) Amount of payment.--The amount of the payment made to 
        a State for a fiscal year under this subsection shall be equal 
        to the product of--
                    ``(A) the total amount available for payments under 
                this subsection for the fiscal year; and
                    ``(B) the amount (expressed as a percentage) equal 
                to the population of the State divided by the total 
                population of all States.
            ``(3) State defined.--In this subsection, the term `State' 
        means each of the several States and the District of 
        Columbia.''
    (c) Clerical Amendments.--
            (1) The table of parts for subchapter A of chapter 61 of 
        such Code is amended by adding at the end the following new 
        item:

                              ``Part IX. Designation of income tax 
                                        payments to Election 
                                        Administration Improvement 
                                        Fund.''
            (2) 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. Election Administration 
                                        Improvement Fund.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.
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