109th CONGRESS
1st Session
H. R. 3790
To amend the Internal Revenue Code of 1986 to allow individuals to
designate income tax overpayments to support relief efforts in response to
Hurricane Katrina.
IN THE HOUSE OF REPRESENTATIVES
September 15, 2005
Mr. KIND introduced the following bill; which was referred to the Committee
on Ways and Means, and in addition to the Committee on Transportation and
Infrastructure, for a period to be subsequently determined by the Speaker,
in each case for consideration of such provisions as fall within the jurisdiction
of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to allow individuals to
designate income tax overpayments to support relief efforts in response to
Hurricane Katrina.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. DESIGNATION OF INCOME TAX OVERPAYMENTS TO SUPPORT RELIEF EFFORTS
IN RESPONSE TO HURRICANE KATRINA.
(1) IN GENERAL- Subchapter A of chapter 61 of the Internal Revenue Code
of 1986 (relating to information and returns) is amended by adding at the
end the following new part:
`PART IX--DESIGNATION OF OVERPAYMENTS TO HURRICANE KATRINA RELIEF FUND
`Sec. 6098. Designation to Hurricane Katrina Relief Fund.
`SEC. 6098. DESIGNATION TO HURRICANE KATRINA RELIEF FUND.
`(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 $1) of any overpayment
of tax for such taxable year be paid over to the Hurricane Katrina Relief
Fund.
`(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.'.
(2) CLERICAL AMENDMENT- The table of parts for subchapter A of chapter 61
of such Code is amended by adding at the end the following new item:
`Part IX. Designation of overpayments to Hurricane Katrina Relief Fund'.
(b) Hurricane Katrina Relief Fund-
(1) IN GENERAL- Subchapter A of chapter 98 of such Code (relating to establishment
of trust funds) is amended by adding at the end the following new section:
`SEC. 9511. HURRICANE KATRINA RELIEF FUND.
`(a) Creation of Trust Fund- There is established in the Treasury of the United
States a trust fund to be known as the `Hurricane Katrina Relief Fund', consisting
of such amounts as may be appropriated or credited to such fund as provided
in this section or section 9602(b).
`(b) Transfers to Trust Fund- There are hereby appropriated to the Hurricane
Katrina Relief Fund amounts equivalent to the amounts designated under section
6098.
`(c) Expenditures- Amounts in the Hurricane Katrina Relief Fund shall be available
to the Department of Homeland Security, as provided in appropriation Acts,
for the purpose of carrying out relief efforts related to Hurricane Katrina.
`(d) Report- The Secretary of Homeland Security shall prepare and submit an
annual report to Congress on the use of amounts in the Hurricane Katrina Relief
Fund.'.
(2) CLERICAL AMENDMENT- The table of sections for subchapter A of chapter
98 of such Code is amended by adding at the end the following new item:
`Sec. 9511. Hurricane Katrina Relief Fund.'.
(1) DESIGNATIONS- The amendments made by subsection (a) shall apply to taxable
years ending after the date of the enactment of this Act.
(2) ESTABLISHMENT OF TRUST FUND- The amendments made by subsection (b) shall
take effect on the date of the enactment of this Act.
END
