,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ead  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #e1 #bjac    
,mr4 ,ha/+s ( ,florida introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on             
,transportation & ,infra/ructure1 = 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[
 individuals to designate ov]paym5ts (  
income tax = disa/] relief4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,donate 
= ,disa/] ,relief ,act ( #bjac4  #b4    
,designation ( ov]paym5ts = disa/]      
relief  7a7 ,9 ,g5]al ,sub*apt] ,a (    
*apt] #fa ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new "p3  ,,ix ,designation ( ov]paym5ts
 = disa/] relief  ,sec4 #fjih4          
,designation ( ov]paym5ts = disa/]      
relief4  #fjih4 ,designation (          

ov]paym5ts = disa/] relief  7a7 ,9 g5]al
 ,e individual1 ) respect to ! taxpay]'s
 return = ! taxable ye> ( ! tax impos$  
by *apt] #a1 may designate t a specifi$ 
portion 7n less ?an #a7 ( any ov]paym5t 
( su* tax be paid ov] to ! ,disa/]      
,relief ,fund4  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] su* "t ( fil+7 specifi$ 9         
regulations prescrib$ by ! ,secret>y4   
,su* designation %all be made 9 su*     
mann] z ! ,secret>y prescribes by       
regulations except t1 if su* designation
 is made at ! "t ( fil+ ! return ( ! tax
 impos$ by *apt] #a = su* taxable ye>1  
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--  7#a7 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$1 &  7#b7 a
 contribution made by su* taxpay] on su*
 date to ! ,unit$ ,/ates4  4  7b7       
,disa/] relief fund ,sub*apt] ,a ( *apt]
 #ih ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by add+ at ! end ! foll[+ new  
section3  #ieab4 ,disa/] relief fund    
7a7 ,creation ( tru/ fund ,!re is       
e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates
 a tru/ fund to be kn[n z ! ,disa/]     
,relief ,fund1 consi/+ ( su* am\nts z   
may be appropriat$ or cr$it$ to su* fund
 z provid$ 9 ?is section or section     
#ifjb7;b74  7b7 ,transf]s to tru/ fund  
,!re are h]eby appropriat$ to ! ,disa/] 
,relief ,fund am\nts equival5t to !     
am\nts designat$ "u section #fjih4  7c7 
,exp5ditures ,am\nts 9 ! ,disa/] ,relief
 ,fund %all be available1 z provid$ 9   
appropriation ,acts1 to supplem5t funds 
appropriat$ = disa/] relief provid$ =   

major disa/]s decl>$ pursuant to !      
,rob]t ,t4 ,/af=d ,disa/] ,relief &     
,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 
#eaba et seq474  4  7c7 ,cl]ical        
,am5dm5ts  7#a7 ,! table ( p>ts =       
sub*apt] ,a ( *apt] #fa ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new item3  ,,ix       
,designation ( ov]paym5ts = disa/]      
relief  4  7#b7 ,! table ( sections =   
sub*apt] ,a ( *apt] #ih ( su* ,code is  
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #ieab4 ,disa/] relief fund4
  7d7 ,effective ,date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4