[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6389 Introduced in House (IH)]







109th CONGRESS
  2d Session
                                H. R. 6389

   To amend the Internal Revenue Code of 1986 to allow taxpayers to 
   designate income tax overpayments as contributions to the Federal 
                Government on their income tax returns.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 6, 2006

 Mr. Gohmert 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 taxpayers to 
   designate income tax overpayments as contributions to the Federal 
                Government on their income tax returns.

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

SECTION 1. DONATION TO THE FEDERAL GOVERNMENT OF INCOME TAX 
              OVERPAYMENTS.

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

      ``PART IX--DONATION TO THE FEDERAL GOVERNMENT OF INCOME TAX 
                              OVERPAYMENTS

``Sec. 6097. Donation of income tax overpayments.

``SEC. 6097. DONATION OF INCOME TAX OVERPAYMENTS.

    ``(a) General Rule.--Every taxpayer who makes a return of the tax 
imposed by subtitle A for any taxable year may designate that a 
specified portion (not less than $1) of the amount of any overpayment 
of tax for such taxable year shall be deposited in the general fund of 
the Treasury and shall be made available as provided in appropriation 
Acts.
    ``(b) Manner and Time of Designation.--Any designation under 
subsection (a) for any taxable year shall be made--
            ``(1) at the time of filing the return of the tax imposed 
        by subtitle A for such taxable year, and
            ``(2) in such manner as the Secretary may by regulation 
        prescribe, 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) Treatment of Amounts Designated.--For purposes of this title, 
the amount designated by any taxpayer under subsection (a)--
            ``(1) shall be treated as being refunded to such taxpayer 
        as of the last date prescribed for filing the return of tax 
        imposed by subtitle A (determined without regard to extensions) 
        or, if later, the date the return is filed, and
            ``(2) shall be treated as a contribution made by such 
        taxpayer to the United States on such date or, at the election 
        of the taxpayer, on the last day of the taxable year with 
        respect to which such return is filed.''.
    (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. Donation to the Federal Government of Income Tax 
                            Overpayments.''.

    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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