I 111th CONGRESS 1st Session H. R. 1904 IN THE HOUSE OF REPRESENTATIVES April 2, 2009 Mrs. Capito (for herself, Mr. Bilbray, Mr. Marchant, Mr. Jones, and Mr. Poe of Texas) 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.

1.

Short title

This Act may be cited as the Border Fence Trust Fund Act of 2009.

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: IX

Designation of income tax payments to Border Improvement Trust Fund

Sec. 6097. Designation to Border Improvement Trust Fund.

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:

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, 2009.