[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5728 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5728

    To amend the Internal Revenue Code of 1986 to allow individual 
     taxpayers to designate a portion of income taxes to fund the 
  improvement of barriers at the United States border, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 8, 2008

Mrs. Capito (for herself, Mr. Tancredo, Mr. Bilbray, Mr. Marchant, Mr. 
 Poe, and Mr. Miller of Florida) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to the 
    Committee on Homeland Security, 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 individual 
     taxpayers to designate a portion of income taxes to fund the 
  improvement of barriers at the United States border, and for other 
                               purposes.

    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 ``Border Fence Trust Fund Act of 
2008''.

SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO BORDER IMPROVEMENT TRUST 
              FUND.

    (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 the following new part:

  ``PART IX--DESIGNATION OF INCOME TAX PAYMENTS TO BORDER IMPROVEMENT 
                               TRUST FUND

``Sec. 6097. Designation to Border Improvement Trust Fund.

``SEC. 6097. DESIGNATION TO BORDER IMPROVEMENT TRUST FUND.

    ``(a) In General.--Every individual (other than a nonresident 
alien) whose adjusted income tax liability for the taxable year is $5 
or more may designate that $5 shall be paid over to the Border 
Improvement Trust Fund in accordance with the provisions of section 
9511. In the case of a joint return of husband and wife having an 
income tax liability of $10 or more, each spouse may designate that $10 
shall be paid to the fund.
    ``(b) Adjusted Income Tax Liability.--For purposes of subsection 
(a), the adjusted income tax liability of an individual for any taxable 
year is the amount equal to 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.--Rules similar to the rules 
of section 6096(c) shall apply for purposes of this section.''.
    (b) Establishment of Border Improvement Trust 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. BORDER IMPROVEMENT TRUST FUND.

    ``(a) Establishment of Border Improvement Trust Fund.--There is 
hereby established in the Treasury of the United States a trust fund to 
be known as the `Border Improvement 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 Border Improvement Trust Fund amounts equivalent to the amounts 
designated under section 6097 (relating to designation to Border 
Improvement Trust Fund).
    ``(c) Expenditures.--Amounts in the Border Improvement Trust Fund 
shall be available, as provided by appropriations Acts, for making 
expenditures to carry out section 102 of the Illegal Immigration Reform 
and Immigrant Responsibility Act of 1996, as in effect on the date of 
the enactment of this section.''.
    (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 Border Improvement 
                             Trust 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. Border Improvement Trust Fund.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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