[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2178 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2178

To amend the Internal Revenue Code of 1986 to allow a refundable credit 
    against income tax for the cost of passports and other enhanced 
  identification documents required to comply with the June 1, 2009, 
      implementation of the Western Hemisphere Travel Initiative.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 14, 2011

Mr. Higgins (for himself and Ms. Hochul) 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 a refundable credit 
    against income tax for the cost of passports and other enhanced 
  identification documents required to comply with the June 1, 2009, 
      implementation of the Western Hemisphere Travel Initiative.

    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 ``Passport Fee Relief Act of 2011''.

SEC. 2. REFUNDABLE CREDIT FOR COST OF PASSPORTS AND OTHER DOCUMENTATION 
              REQUIRED TO COMPLY WITH WESTERN HEMISPHERE TRAVEL 
              INITIATIVE.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by inserting after section 36C the following new section:

``SEC. 36D. TRAVEL DOCUMENTS REQUIRED TO COMPLY WITH WESTERN HEMISPHERE 
              TRAVEL INITIATIVE.

    ``In the case of an individual, there shall be allowed as a credit 
against the tax imposed by this subtitle for the taxable year an amount 
equal to the cost paid or incurred by the taxpayer to obtain any travel 
document--
            ``(1) which complies with the plan developed under section 
        7209(b)(1) of the Intelligence Reform and Terrorism Prevention 
        Act of 2004, and
            ``(2) which is for the identification of the taxpayer, the 
        taxpayer's spouse, or any dependent of the taxpayer with 
        respect to whom the taxpayer is allowed a deduction under 
        section 151.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36D,'' after ``36C,''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 36C the following new item:

``Sec. 36D. Travel documents required to comply with Western Hemisphere 
                            Travel Initiative.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.
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