,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #accf  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ba1 #bjac    
,mr4 ,rodney ,davis of ,illinois 7for   
himself1 ,ms4 ,fudge1 and ,mr4 ,stivers7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
provide for taxpayers making gifts with 
their returns of income tax to the      
,federal ,government to pay down the    
public debt4  #a4 ,short title ,this    
,act may be cited as the ,voluntary     
,debt ,reduction ,act of #bjac4  #b4    
,gifts to pay down national debt  7a7   
,in general ,subchapter ,a of chapter   
#fa of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new part3  ,,ix ,gifts to 
pay down national debt  ,sec4 #fjig4    
,gifts to pay down national debt4       
#fjig4 ,gifts to pay down national debt 
7a7 ,general rule ,every taxpayer who   
makes a return of the tax imposed by    

subtitle ,a for any taxable year may--  
7#a7 donate an amount 7not less than    
#a71 in addition to any payment of tax  
for such taxable year1 or  7#b7         
designate a portion of any overpayment  
of tax 7not less than #a7 to be donated1
  which shall be deposited in the       
general fund of the ,treasury4  7b7     
,manner and time of designation ,any    
donation under subsection 7a7 for any   
taxable year--  7#a7 shall be made at   
the time of filing the return of the tax
 imposed by subtitle ,a for such taxable
 year and in such manner as the         
,secretary may by regulation prescribe1 
except that the designation for such    
donation shall be either on the first   
page of the return or on the page       
bearing the taxpayer's signature1 and   
7#b7 in the case of a donation of cash1 
shall be accompanied by a payment of the
 amount so designated4  7c7 ,treatment  
of amounts donated ,for purposes of this
 title1 the amount donated by any       
taxpayer under subsection 7a7 shall be  

treated as a contribution made by such  
taxpayer to the ,united ,states on the  
last date prescribed for filing the     
return of tax imposed by subtitle ,a    
7determined without regard to           
extensions7 or1 if later1 the date the  
return is filed4  7d7 ,overpayments     
treated as refunded ,for purposes of    
this title1 any portion of an           
overpayment of tax designated under     
subsection 7a7 shall be treated as being
 refunded to the taxpayer as of the last
 date prescribed for filing the return  
of tax imposed by chapter #a 7determined
 without regard to extensions7 or1 if   
later1 the date the return is filed4    
7e7 ,transfers to account ,to reduce    
public debt ,the ,secretary shall1 from 
time to time1 transfer to the special   
account established by section #caac7;d7
 of title #ca1 ,united ,states ,code1   
amounts equal to the amounts donated    
under this section4  4  7b7 ,clerical   
amendment ,the table of parts for       
subchapter ,a of such chapter is amended

 by adding at the end the following new 
item3  ,part ,,ix4 ,gifts ,to pay down  
national debt4  4  7c7 ,effective date  
,the amendments made by this section    
shall apply to returns for taxable years
 ending after ,december #ca1 #bjab4