[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 87 Introduced in House (IH)]







111th CONGRESS
  1st Session
                                 H. R. 87

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 2009

    Mr. Campbell (for himself, Mr. Burton of Indiana, Mr. Davis of 
  Tennessee, and Mr. Jones) 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 make 
  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. SHORT TITLE.

    This Act may be cited as the ``Put Your Money Where Your Mouth Is 
Act of 2009''.

SEC. 2. DONATION TO THE FEDERAL GOVERNMENT THROUGH THE INCOME TAX 
              SYSTEM.

    (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

``Sec. 6097. Donation to the Federal Government.

``SEC. 6097. DONATION TO THE FEDERAL GOVERNMENT.

    ``(a) General Rule.--Every taxpayer who makes a return of the tax 
imposed by subtitle A for any taxable year may designate that an amount 
(not less than $1) in addition to any payment 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--
            ``(1) shall be made at the time of filing the return of the 
        tax imposed by subtitle A for such taxable year and 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, and
            ``(2) shall be accompanied by a payment of the amount so 
        designated.
    ``(c) Treatment of Amounts Designated.--For purposes of this title, 
the amount designated by any taxpayer under subsection (a) shall be 
treated as a contribution made by such taxpayer to the United States on 
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.''.
    (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.''.

    (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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