[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1175 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 1175
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
February 25, 2009
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.
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