HR 5941
110th CONGRESS
2d Session
H. R. 5941
To amend title 10, United States Code, to authorize taxpayers to
designate a portion of their income tax payments to a National Military Family
Relief Fund to be used by the Secretary of Defense to assist the families
of members of the Armed Forces who are serving in, or have served in, Iraq
or Afghanistan.
IN THE HOUSE OF REPRESENTATIVES
May 1, 2008
Mr. FOSTER introduced the following bill; which was referred to the Committee
on Ways and Means, and in addition to the Committee on Armed Services, 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 title 10, United States Code, to authorize taxpayers to
designate a portion of their income tax payments to a National Military Family
Relief Fund to be used by the Secretary of Defense to assist the families
of members of the Armed Forces who are serving in, or have served in, Iraq
or Afghanistan.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. NATIONAL MILITARY FAMILY RELIEF FUND TO ASSIST FAMILIES OF MEMBERS
OF THE ARMED FORCES WHO ARE SERVING IN, OR HAVE SERVED IN, IRAQ OR AFGHANISTAN.
(a) In General- Subchapter I of chapter 88 of title 10, United States Code,
is amended by inserting after section 1781b the following new section:
`Sec. 1781c. National Military Family Relief Fund to assist military families
`(a) Establishment- There is established in the Treasury a fund, which shall
be known as the `National Military Family Relief Fund' (in this section referred
to as the `Fund').
`(b) Credits to Fund- There are hereby appropriated to the Fund in each fiscal
year an amount equal to the amounts designated for deposit in the Fund under
section 6098 of the Internal Revenue Code of 1986 in the taxable year ending
in that fiscal year.
`(c) Use of Fund- The Secretary of Defense shall use amounts in the Fund,
without further specific authorization in law, to make grants to members of
the Armed Forces who are serving in, or have served in, Iraq or Afghanistan
to assist the families of such members.
`(d) Grant Criteria- The Secretary of Defense shall prescribe the criteria
under which grant applications will be solicited and grants will be made and
the purposes for which grants may be used.'.
(b) Clerical Amendment- The table of sections at the beginning of such subchapter
is amended by inserting after the item relating to section 1781b the following
new item:
`1781c. National Military Family Relief Fund to assist military families.'.
SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO NATIONAL MILITARY FAMILY RELIEF
FUND.
(a) 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 INCOME TAX PAYMENTS TO NATIONAL MILITARY FAMILY
RELIEF FUND
`Sec. 6098. Designation to National Military Family Relief Fund.
`SEC. 6098. DESIGNATION TO NATIONAL MILITARY FAMILY RELIEF FUND.
`(a) In General- Every individual (other than a nonresident alien), with respect
to each taxpayer's return for the taxable year of the tax imposed by chapter
1--
`(1) whose adjusted income tax liability for the taxable year is $1 or more
may designate that a specified portion (not less than $1) of any overpayment
of tax shall be paid over to, and
`(2) in addition to any payment of income tax liability, may make a contribution
of an additional amount which shall be paid over to,
the National Military Family Relief Fund, established under section 1781c
of title 10, United States Code.
`(b) Adjusted Income Tax Liability- For purposes of subsection (a), the term
`adjusted income tax liability' means, for any individual for any taxable
year, 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 and Contribution- A designation and contribution
under subsection (a) may be made with respect to any taxable year--
`(1) at the time of filing the return of the tax imposed by chapter 1 for
such taxable year, or
`(2) at any other time (after the time of filing the return of the tax imposed
by chapter 1 for such taxable year) specified in regulations prescribed
by the Secretary.
Such designation shall be made in such manner as the Secretary prescribes
by regulations except that, if such designation is made at the time of filing
the return of the tax imposed by chapter 1 for such taxable year, such designation
shall be made either on the first page of the return or on the page bearing
the taxpayer's signature.
`(d) 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.'.
(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 Income Tax Payments to National Military Family
Relief Fund
`Sec. 6098. Designation to National Military Family Relief Fund.'.
(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
