,,ii  #aacth ,,congress  #ast ,session  
,s4 #gbj  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #ae1 #bjac   
,mr4 ,thune 7for himself1 ,mr4          
,mc,connell1 ,mr4 ,grassley1 ,mr4       
,portman1 ,mr4 ,crapo1 ,mr4 ,boozman1   
,mr4 ,enzi1 and ,mr4 ,barrasso7         
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to provide for taxpayers making   
donations 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 ,buffett 
,rule ,act of #bjac4  #b4 ,donation 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 ,donations to 
pay down national debt  ,sec4 #fjig4    
,donation to pay down national debt4    
#fjig4 ,donation 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   
donate an amount 7not less than #a71 in 
addition to any payment of tax for such 
taxable year1 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--  7,a7 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 the designation shall be by a box  
added to the return1 and the text beside
 the box shall provide3  ,by checking   
here1 ,i signify that in addition to my 
tax liability1 if any1 ,i would like to 
donate the included payment to be used  
exclusively for the purpose of paying   

down the national debt4  1  and  7#b7   
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 ,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 ,donations ,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