[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3790 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3790

  To amend the Internal Revenue Code of 1986 to allow individuals to 
designate income tax overpayments to support relief efforts in response 
                         to Hurricane Katrina.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 15, 2005

   Mr. Kind introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committee on 
  Transportation and Infrastructure, 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 individuals to 
designate income tax overpayments to support relief efforts in response 
                         to Hurricane Katrina.

    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 OVERPAYMENTS TO SUPPORT RELIEF 
              EFFORTS IN RESPONSE TO HURRICANE KATRINA.

    (a) Designation.--
            (1) 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 OVERPAYMENTS TO HURRICANE KATRINA RELIEF FUND

``Sec. 6098. Designation to Hurricane Katrina Relief Fund.

``SEC. 6098. DESIGNATION TO HURRICANE KATRINA RELIEF FUND.

    ``(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 a specified portion (not 
less than $1) of any overpayment of tax for such taxable year be paid 
over to the Hurricane Katrina Relief 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 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--
            ``(1) 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, and
            ``(2) a contribution made by such taxpayer on such date to 
        the United States.''.
            (2) Clerical amendment.--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 overpayments to Hurricane Katrina Relief 
                                Fund''.

    (b) Hurricane Katrina Relief Fund.--
            (1) In general.--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. HURRICANE KATRINA RELIEF FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Hurricane Katrina 
Relief 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 Hurricane Katrina Relief Fund amounts equivalent to the amounts 
designated under section 6098.
    ``(c) Expenditures.--Amounts in the Hurricane Katrina Relief Fund 
shall be available to the Department of Homeland Security, as provided 
in appropriation Acts, for the purpose of carrying out relief efforts 
related to Hurricane Katrina.
    ``(d) Report.--The Secretary of Homeland Security shall prepare and 
submit an annual report to Congress on the use of amounts in the 
Hurricane Katrina Relief Fund.''.
            (2) Clerical amendment.--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. Hurricane Katrina Relief Fund.''.
    (c) Effective Dates.--
            (1) Designations.--The amendments made by subsection (a) 
        shall apply to taxable years ending after the date of the 
        enactment of this Act.
            (2) Establishment of trust fund.--The amendments made by 
        subsection (b) shall take effect on the date of the enactment 
        of this Act.
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