1.This Act may be cited as the
Passport Fee Relief Act of
2011
.
2.Refundable credit
for cost of passports and other documentation required to comply with western
hemisphere travel initiative
(a)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:
36D.Travel
documents required to comply with western hemisphere travel
initiativeIn 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)
(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)The amendments made by this section shall apply to taxable
years beginning after December 31, 2010.