,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #accf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ba1 #bjac ,mr4  
,rodney ,davis ( ,ill9ois 7= himself1   
,ms4 ,fudge1 & ,mr4 ,/iv]s7 introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide = taxpay]s mak+ gifts )
 _! returns ( income tax to ! ,f$]al    
,gov]nm5t to pay d[n ! public debt4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,volunt>y ,debt ,r$uction ,act ( #bjac4 
#b4 ,gifts to pay d[n national debt  7a7
 ,9 g5]al ,sub*apt] ,a ( *apt] #fa ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new "p3  ,,ix 
,gifts to pay d[n national debt  ,sec4  
#fjig4 ,gifts to pay d[n national debt4 
#fjig4 ,gifts to pay d[n national debt  
7a7 ,g5]al rule ,e taxpay] :o makes a   
return ( ! tax impos$ by subtitle ,a =  
any taxable ye> may--  7#a7 donate an   
am\nt 7n less ?an #a71 9 addition to any
 paym5t ( tax = su* taxable ye>1 or     

7#b7 designate a portion ( any ov]paym5t
 ( tax 7n less ?an #a7 to be donat$1    
:i* %all be deposit$ 9 ! g5]al fund ( ! 
,treasury4  7b7 ,mann] & "t (           
designation ,any donation "u subsection 
7a7 = any taxable ye>--  7#a7 %all be   
made at ! "t ( fil+ ! return ( ! tax    
impos$ by subtitle ,a = su* taxable ye> 
& 9 su* mann] z ! ,secret>y may by      
regulation prescribe1 except t !        
designation = su* donation %all be ei!r 
on ! fir/ page ( ! return or on ! page  
be>+ ! taxpay]'s signature1 &  7#b7 9 ! 
case ( a donation ( ca%1 %all be        
accompani$ by a paym5t ( ! am\nt s      
designat$4  7c7 ,treatm5t ( am\nts      
donat$ ,= purposes ( ?is title1 ! am\nt 
donat$ by any taxpay] "u subsection 7a7 
%all be treat$ z a contribution made by 
su* taxpay] to ! ,unit$ ,/ates on ! la/ 
date prescrib$ = fil+ ! return ( tax    
impos$ by subtitle ,a 7det]m9$ )\t reg>d
 to ext5sions7 or1 if lat]1 ! date !    
return is fil$4  7d7 ,ov]paym5ts treat$ 
z refund$ ,= purposes ( ?is title1 any  

portion ( an ov]paym5t ( tax designat$  
"u subsection 7a7 %all be treat$ z be+  
refund$ to ! taxpay] z ( ! la/ date     
prescrib$ = fil+ ! return ( tax impos$  
by *apt] #a 7det]m9$ )\t reg>d to       
ext5sions7 or1 if lat]1 ! date ! return 
is fil$4  7e7 ,transf]s to acc\nt ,to   
r$uce public debt ,! ,secret>y %all1 f  
"t to "t1 transf] to ! special acc\nt   
e/abli%$ by section #caac7;d7 ( title   
#ca1 ,unit$ ,/ates ,code1 am\nts equal  
to ! am\nts donat$ "u ?is section4  4   
7b7 ,cl]ical am5dm5t ,! table ( p>ts =  
sub*apt] ,a ( su* *apt] is am5d$ by add+
 at ! end ! foll[+ new item3  ,"p ,,ix4 
,gifts ,to pay d[n national debt4  4    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to returns =     
taxable ye>s end+ aft] ,decemb] #ca1    
#bjab4