[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5308 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 5308

To amend the Internal Revenue Code of 1986 to allow residents of border 
           States a deduction for passport application fees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 4, 2006

 Mr. Poe (for himself, Mr. Bass, Miss McMorris, and Ms. Kilpatrick of 
  Michigan) 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 residents of border 
           States a deduction for passport application fees.

    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 ``Passport Deduction for Border States 
Act of 2006''.

SEC. 2. DEDUCTION FOR PASSPORT APPLICATION FEES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. PASSPORT APPLICATION FEES.

    ``(a) Deduction Allowed.--In the case of an individual who resides 
in a border State, there shall be allowed as a deduction for the 
taxable year an amount equal to the qualified passport application fees 
paid or incurred by the individual during the taxable year.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Qualified passport application fees.--With respect to 
        an individual, the term `qualified passport application fees' 
        means the fees required pursuant to section 1 of the Passport 
        Act of June 4, 1920 (22 U.S.C. 214), for the application for a 
        United States passport for--
                    ``(A) the individual,
                    ``(B) the individual's spouse, or
                    ``(C) any dependent of the individual with respect 
                to whom the individual is allowed a deduction under 
                section 151.
            ``(2) Border state.--The term `border State' means any 
        State that has a boundary in common with Canada or Mexico.''.
    (b) Deduction Allowed Whether or Not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting before the last sentence at the end the following new 
paragraph:
            ``(21) Passport application fees.--The deduction allowed by 
        section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by redesignating the 
item relating to section 224 as an item relating to section 225 and by 
inserting before such item the following new item:

``Sec. 224. Passport application fees.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
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