HR 5728
110th CONGRESS
2d Session
H. R. 5728
To amend the Internal Revenue Code of 1986 to allow individual taxpayers
to designate a portion of income taxes to fund the improvement of barriers
at the United States border, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
April 8, 2008
Mrs. CAPITO (for herself, Mr. TANCREDO, Mr. BILBRAY, Mr. MARCHANT, Mr. POE,
and Mr. MILLER of Florida) introduced the following bill; which was referred
to the Committee on Ways and Means, and in addition to the Committee on Homeland
Security, 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 individual taxpayers
to designate a portion of income taxes to fund the improvement of barriers
at the United States border, and for other purposes.
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 `Border Fence Trust Fund Act of 2008'.
SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO BORDER IMPROVEMENT TRUST FUND.
(a) In General- 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--DESIGNATION OF INCOME TAX PAYMENTS TO BORDER IMPROVEMENT TRUST
FUND
`Sec. 6097. Designation to Border Improvement Trust Fund.
`SEC. 6097. DESIGNATION TO BORDER IMPROVEMENT TRUST FUND.
`(a) In General- Every individual (other than a nonresident alien) whose adjusted
income tax liability for the taxable year is $5 or more may designate that
$5 shall be paid over to the Border Improvement Trust Fund in accordance with
the provisions of section 9511. In the case of a joint return of husband and
wife having an income tax liability of $10 or more, each spouse may designate
that $10 shall be paid to the fund.
`(b) Adjusted Income Tax Liability- For purposes of subsection (a), the adjusted
income tax liability of an individual for any taxable year is the amount equal
to the excess (if any) of--
`(1) the income tax liability (as defined in section 6096(b)) of the individual
for the taxable year, over
`(2) any amount designated by the individual (and, in the case of a joint
return, any amount designated by the individual's spouse) under section
6096(a) for such taxable year.
`(c) Manner and Time of Designation- Rules similar to the rules of section
6096(c) shall apply for purposes of this section.'.
(b) Establishment of Border Improvement Trust Fund- 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. BORDER IMPROVEMENT TRUST FUND.
`(a) Establishment of Border Improvement Trust Fund- There is hereby established
in the Treasury of the United States a trust fund to be known as the `Border
Improvement Trust Fund', consisting of such amounts as may be appropriated
or credited to such Trust Fund as provided in this section or section 9602(b).
`(b) Transfers to Trust Fund- There are hereby appropriated to the Border
Improvement Trust Fund amounts equivalent to the amounts designated under
section 6097 (relating to designation to Border Improvement Trust Fund).
`(c) Expenditures- Amounts in the Border Improvement Trust Fund shall be available,
as provided by appropriations Acts, for making expenditures to carry out section
102 of the Illegal Immigration Reform and Immigrant Responsibility Act of
1996, as in effect on the date of the enactment of this section.'.
(c) Clerical Amendments- (1) 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 Income Tax Payments to Border Improvement Trust
Fund.'.
(2) 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. Border Improvement Trust Fund.'.
(d) Effective Date- The amendments made by this section shall apply to taxable
years beginning after December 31, 2008.
END
