,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #baf  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #d1 #bjac ,mr4
 ,s]rano introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,education & ! ,work=ce1 = a p]iod to be
 subsequ5tly det]m9$ by ! ,speak]1 9 ea*
 case = consid]ation ( su* provisions z 
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ taxpay]s  
to designate income tax ov]paym5ts z    
contributions to ! ,unit$ ,/ates ,libr>y
 ,tru/ ,fund4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,unit$ ,/ates ,libr>y  
,tru/ ,fund ,act4  #b4 ,unit$ ,/ates    
,libr>y ,tru/ ,fund  7a7 ,designation ( 
ov]paym5ts z contributions to ,unit$    
,/ates ,libr>y ,tru/ ,fund ,sub*apt] ,a 
( *apt] #fa ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new "p3  ,,ix ,designation (     
ov]paym5ts z contributions to ,unit$    
,/ates ,libr>y ,tru/ ,fund  ,sec4 #fjig4

 ,designation4  #fjig4 ,designation  7a7
 ,9 g5]al ,e taxpay] :o makes a return (
 ! tax impos$ by subtitle ,a = any      
taxable ye> may designate t a specifi$  
portion 7n less ?an #a7 ( ! am\nt ( any 
ov]paym5t ( tax = su* taxable ye> %all  
be paid ov] to ! ,unit$ ,/ates ,libr>y  
,tru/ ,fund 9 accordance ) ! provisions 
( section #ieab4  7b7 ,mann] & "t (     
designation ,a designation "u subsection
 7a7 may be made ) respect to any       
taxable ye>--  7#a7 at ! "t ( fil+ !    
return ( ! tax impos$ by *apt] #a = su* 
taxable ye>1 or  7#b7 at any o!r "t     
7aft] ! "t ( fil+ ! return ( ! tax      
impos$ by *apt] #a = su* taxable ye>7   
specifi$ 9 regulations prescrib$ by !   
,secret>y4  ,su* designation %all be    
made 9 su* mann] z ! ,secret>y          
prescribes by regulations except t su*  
designation %all be made ei!r on ! fir/ 
page ( ! return or on ! page be>+ !     
taxpay]'s signature4  7c7 ,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 ext5sions74  4  7b7 ,creation ( tru/ 
fund ,sub*apt] ,a ( *apt] #ih ( su*     
,code is am5d$ by add+ at ! end ! foll[+
 new section3  #ieab4 ,unit$ ,/ates     
,libr>y ,tru/ ,fund  7a7 ,creation (    
tru/ fund ,!re is e/abli%$ 9 ! ,treasury
 ( ! ,unit$ ,/ates a tru/ fund to be    
kn[n z ! ,unit$ ,/ates ,libr>y ,tru/    
,fund1 consi/+ ( su* am\nts z may be    
cr$it$ or paid to su* tru/ fund z       
provid$ 9 section #fjig4  7b7 ,transf]s 
to tru/ fund ,!re are h]eby appropriat$ 
to ! ,unit$ ,/ates ,libr>y ,tru/ ,fund  
am\nts equival5t to ! am\nts ( !        
ov]paym5ts ( tax to :i* designations "u 
section #fjig apply4  7c7 ,exp5ditures f
 tru/ fund ,am\nts 9 ! ,unit$ ,/ates    
,libr>y ,tru/ ,fund %all be available1 z
 provid$ 9 appropriation ,acts1 only =  
purposes ( mak+ exp5ditures to c>ry out 
section #c ( ! ,unit$ ,/ates ,libr>y    

,tru/ ,fund ,act4  4  7c7 ,cl]ical      
am5dm5ts  7#a7 ,! table ( p>ts =        
sub*apt] ,a ( *apt] #fa ( su* ,code is  
am5d$ by add+ at ! end ! foll[+ new     
item3  ,"p ,,ix4--,designation (        
ov]paym5ts z contributions to ,unit$    
,/ates ,libr>y ,tru/ ,fund  4  7#b7 ,!  
table ( sections = sub*apt] ,a ( *apt]  
#ih ( su* ,code is am5d$ by add+ at !   
end ! foll[+ new item3  ,sec4 #ieab4    
,unit$ ,/ates ,libr>y ,tru/ ,fund4  4   
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
end+ aft] ! date ( ! enactm5t ( ?is     
,act4  #c4 ,grants to libr>ies  7a7     
,eligibility ( public libr>ies & public 
s*ool libr>ies ,a public libr>y or      
public s*ool libr>y is eligible to      
receive a grant "u ?is section f !      
,unit$ ,/ates ,libr>y ,tru/ ,fund       
e/abli%$ pursuant to section #ieab ( !  
,int]nal ,rev5ue ,code ( #aihf = any    
fiscal ye> by submitt+ an application to
 ! ,(fice ( ,libr>y ,s]vices t          
includes--  7#a7 c]tification t ! libr>y

 does n h ! f9ancial res\rces available 
to pur*ase new books or collections2    
7#b7 assurances t funds receiv$ "u ?is  
section w be us$ only to pur*ase        
mat]ials = ! libr>y2  7#c7 assurances t 
funds receiv$ "u ?is section w be us$ to
 supplem5t1 n supplant1 o!r funds       
receiv$ by su* libr>y2 &  7#d7 an       
agreem5t to make available any f9ancial 
records t ! ,(fice ( ,libr>y ,s]vices   
may ne$ = audit purposes4  7b7 ,grant   
selection ,! ,(fice ( ,libr>y ,s]vices  
%all select ! numb] ( grant aw>ds made  
"u ?is section & ! am\nt ( ea* su* aw>d 
bas$ ^u economic ne$ 9 accordance )     
regulations publi%$ by ! ,(fice4