2178 112th CONGRESS
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
June 14, 2011
HIGGINS (for himself and Ms. HOCHUL) introduced the following bill; which was
referred to the Committee on Ways and Means
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
Be it enacted by the Senate and House
of Representatives of the United States of America in Congress assembled,
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
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:
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.