[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 1166 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 1166

   To amend the Internal Revenue Code of 1986 to allow taxpayers to 
 designate part or all of any income tax refund to support reservists 
                      and National Guard members.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              June 3, 2009

   Mr. Reid introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to allow taxpayers to 
 designate part or all of any income tax refund to support reservists 
                      and National Guard members.

    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 ``Voluntary Support for Reservists and 
National Guard Members Act''.

SEC. 2. DESIGNATION OF OVERPAYMENTS TO SUPPORT RESERVISTS AND NATIONAL 
              GUARD MEMBERS.

    (a) Designation.--Subchapter A of chapter 61 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
part:

 ``PART IX--DESIGNATION OF OVERPAYMENTS TO RESERVE INCOME REPLACEMENT 
                                PROGRAM

``Sec. 6097. Designation.

``SEC. 6097. DESIGNATION.

    ``(a) In General.--In the case of an individual, with respect to 
each taxpayer's return for the taxable year of the tax imposed by 
chapter 1, such taxpayer may designate that a specified portion (not 
less than $5) of any overpayment of tax for such taxable year be paid 
over to the Reserve Income Replacement Program (RIRP) under section 910 
of title 37, United States Code.
    ``(b) Manner and Time of Designation.--A designation under 
subsection (a) may be made with respect to any taxable year only at the 
time of filing the return of the tax imposed by chapter 1 for such 
taxable year. Such designation shall be made in such manner as the 
Secretary prescribes by regulations 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) Overpayments Treated as Refunded.--For purposes of this 
title, any portion of an overpayment of tax designated under subsection 
(a) shall be treated as--
            ``(1) being refunded to the taxpayer as of the last date 
        prescribed for filing the return of tax imposed by chapter 1 
        (determined without regard to extensions) or, if later, the 
        date the return is filed, and
            ``(2) a contribution made by such taxpayer on such date to 
        the United States.''.
    (b) Transfers to Reserve Income Replacement Program.--The Secretary 
of the Treasury shall, from time to time, transfer to the Reserve 
Income Replacement Program (RIRP) under section 910 of title 37, United 
States Code, the amounts designated under section 6097 of the Internal 
Revenue Code of 1986, under regulations jointly prescribed by the 
Secretary of the Treasury and the Secretary of Defense.
    (c) Clerical Amendment.--The table of parts for subchapter A of 
chapter 61 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new item:

 ``Part IX. Designation of Overpayments to Reserve Income Replacement 
                               Program''.

    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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