HR 4337
110th CONGRESS
1st Session
H. R. 4337
To amend the Internal Revenue Code of 1986 to allow individuals
an above-the-line deduction for contributions made to the Armed Forces
Relief Trust as part of filing their income tax returns.
IN THE HOUSE OF REPRESENTATIVES
December 6, 2007
Mr. SHAYS (for himself, Mr. EDWARDS, Ms. GINNY BROWN-WAITE of Florida,
Mr. FRANKS of Arizona, Mr. MANZULLO, Mr. GOODLATTE, and Mr. CARTER) 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 individuals
an above-the-line deduction for contributions made to the Armed Forces
Relief Trust as part of filing 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 `Emergency Relief Tax Check-Off for Our Armed
Forces Act of 2007'.
SEC. 2. ABOVE-THE-LINE DEDUCTION FOR CERTAIN CONTRIBUTIONS TO THE ARMED
FORCES RELIEF TRUST.
Section 62(a) of the Internal Revenue Code of 1986 (defining adjusted
gross income) is amended by inserting after paragraph (21) the following
new paragraph:
`(22) CERTAIN CONTRIBUTIONS TO ARMED FORCES RELIEF TRUST- In the case
of an individual, the deduction allowed by section 170 to the extent
it does not exceed the lesser of--
`(A) the amount contributed by the taxpayer pursuant to the designation
procedure under section 6097, or
`(B) $1,000 ($2,000 in the case of a joint return).'.
SEC. 3. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE ARMED
FORCES RELIEF TRUST.
(a) In General- Subchapter A of chapter 61 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new part:
`PART IX--DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE
ARMED FORCES RELIEF TRUST
`SEC. 6097. DESIGNATION.
`(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--
`(1) a specified portion (but not less than $1) of any overpayment of
tax for such taxable year, and
`(2) any cash contribution which the taxpayer includes with such return,
shall be contributed to the Armed Forces Relief Trust.
`(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 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.
`(d) Explanation- The Secretary shall include in the general instructions
for filing returns by individuals of the tax imposed by chapter 1--
`(1) a description of the deduction under section 62(a)(22) and the
designation procedure under this section,
`(2) an explanation that charitable contributions to the Armed Forces
Relief Trust that are not described in section 62(a)(22) are still allowable
as a deduction to taxpayers who itemize deductions, and
`(3) a notice that the use of funds contributed to the Armed Forces
Relief Trust under this section shall be determined by the Advisory
Board established under subsection (e).
`(A) IN GENERAL- There is established an advisory board for the Armed
Forces Relief Trust. The members of such board shall be appointed
as follows:
`(i) One individual appointed by the Chairman of the Committee on
Finance of the Senate.
`(ii) One individual appointed by the Chairman of the Committee
on Armed Services of the Senate.
`(iii) One individual appointed by the Chairman of the Committee
on Veterans' Affairs of the Senate.
`(iv) One individual appointed by the Chairman of the Committee
on Appropriations of the Senate.
`(v) One individual appointed by the Chairman of the Joint Committee
on Taxation.
`(vi) One individual appointed by the Chairman of the Committee
on Armed Services of the House of Representatives.
`(vii) One individual appointed by the Chairman of the Committee
on Veterans' Affairs of the House of Representatives.
`(viii) One individual appointed by the Chairman of the Committee
on Appropriations of the House of Representatives.
`(ix) One individual appointed by the President from each of the
following: the Army Emergency Relief Society, the Navy Marine Corps
Relief Society, the Air Force Aid Society, and the Coast Guard Mutual
Assistance Relief Society.
`(x) Two individuals appointed by the President from 2 veterans
service organizations.
`(B) TERM- The term of each member of the advisory board shall be
3 years, except that any member whose term of office has expired shall
continue to serve until such member's successor is appointed. No member
shall serve more than 2 3-year terms.
`(C) APPOINTMENT OF SUCCESSORS- The appointment of any successor member
shall be made in the same manner as the original appointment. If a
member dies or resigns before the expiration of the member's term,
a successor shall be appointed for the unexpired portion of the term
in the same manner as the original appointment.
`(D) PROHIBITION- No member of the advisory board may be an employee
of the Federal Government.
`(2) CHAIRMAN; VICE CHAIRMAN-
`(A) DESIGNATION- The President shall designate a chairman for the
advisory board. The advisory board shall not later than its second
meeting, by majority vote, designate a vice chairman, who shall perform
the duties of the chairman in the absence of the chairman.
`(B) DUTIES OF CHAIRMAN- The chairman shall call the meetings of the
advisory board, propose meeting agendas, chair the meetings, and establish,
with the approval of a majority of the members, the rules and procedures
for such meetings.
`(3) OPERATIONS OF BOARD- The advisory board shall meet semi-annually,
for the purpose of providing ongoing advice to the Armed Forces Relief
Trust regarding the distribution of contributed funds, policies governing
said distribution, and the administrative costs and operations of the
Armed Forces Relief Trust. A majority of the members shall constitute
a quorum. Advisory board members shall serve without compensation. While
performing duties as a member of the advisory board, each member shall
be reimbursed under Federal Government travel regulations for travel
expenses. Such reimbursements and any other reasonable expenses of the
advisory board shall be provided by the budget of the Executive Office
of the President.
`(4) CONTROL OVER DESIGNATED FUNDS- Amounts contributed to the Armed
Forces Relief Trust pursuant to this section may be used by such Trust
only as provided by the advisory board.
`(5) AUDIT- The General Accountability Office shall audit the distribution
and management of funds of the Armed Forces Relief Trust on an annual
basis to ensure compliance with statutory and administrative directives.
The Comptroller General of the United States shall report to the advisory
board and Congress on the results of such audit.
`(6) REPORTS- Within 60 days after its semi-annual meeting, the advisory
board shall submit a written report to the President of its action,
and of its views and recommendations. Any report other than the semi-annual
report, shall, if approved by a majority of the members of the advisory
board, be submitted to the President within 60 days after such approval.'.
(b) 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 and Contributions for the Armed
Forces Relief Trust.'.
SEC. 4. EFFECTIVE DATE.
The amendments made by this Act shall apply to taxable years beginning
after December 31, 2006.
END
