HR 1541
112th CONGRESS
1st Session
H. R. 1541
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
April 14, 2011
Mr. CAMPBELL (for himself, Mr. RIGELL, Mr. STUTZMAN, Mr. YODER, Mr. PEARCE,
Mr. FLAKE, Mr. BARTLETT, Mr. LAMBORN, Mr. GIBBS, Mr. DANIEL E. LUNGREN of
California, Mr. BENISHEK, Mr. FLEMING, Mr. KING of Iowa, Mr. BURTON of Indiana,
Mr. GOHMERT, Mr. HUIZENGA of Michigan, Mr. GINGREY of Georgia, Mr. MCKINLEY,
Mr. GOSAR, and Mr. WALBERG) 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 2011'.
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.
END
