,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bjcb  ,,in ,,the ,,house ,,of  
,,representatives  ,april #b1 #bjai,mr4 
,hastings 7for himself1 ,ms4 ,jackson   
,lee1 and ,ms4 ,moore7 introduced the   
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on        
,transportation and ,infrastructure1 for
 a period to be subsequently determined 
by the ,speaker1 in each case for       
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
amend the ,internal ,revenue ,code of   
#aihf to allow individuals to designate 
overpayments of income tax for disaster 
relief4  #a4 ,short title ,this ,act may
 be cited as the ,donate for ,disaster  
,relief ,act of #bjai4  #b4 ,designation
 of overpayments for disaster relief    
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   

,designation of overpayments for        
disaster relief  ,sec4 #fjih4           
,designation of overpayments for        
disaster relief4  #fjih4 ,designation of
 overpayments for disaster relief  7a7  
,in general ,every individual1 with     
respect to the taxpayer's return for the
 taxable year of the tax imposed by     
chapter #a1 may designate that a        
specified portion 7not less than #a7 of 
any overpayment of such tax be paid over
 to the ,disaster ,relief ,fund4  7b7   
,manner and ,time of ,designation ,a    
designation under subsection 7a7 may be 
made with respect to any taxable year-- 
7#a7 at the time of filing the return of
 the tax imposed by chapter #a for such 
taxable year1 or  7#b7 at any other time
 7after such time of filing7 specified  
in regulations prescribed by the        
,secretary4  ,such designation shall be 
made in such manner as the ,secretary   
prescribes by regulations except that1  
if such designation is made at the time 
of filing the return of the tax imposed 

by chapter #a for such taxable year1    
such designation shall be made either on
 the first page of the return or on the 
page bearing the taxpayer's signature4  
7c7 ,overpayments treated as refunded   
,for purposes of this title1 any portion
 of an overpayment of tax designated    
under subsection 7a7 shall be treated   
as-- 7#a7 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 filed1 and  7#b7 a            
contribution made by such taxpayer on   
such date to the ,united ,states4  4    
7b7 ,disaster relief fund ,subchapter ,a
 of chapter #ih of such ,code is amended
 by adding at the end the following new 
section3  #ieab4 ,disaster relief fund  
7a7 ,creation of trust fund ,there is   
established in the ,treasury of the     
,united ,states a trust fund to be known
 as the ,disaster ,relief ,fund1        
consisting of such amounts as may be    

appropriated or credited to such fund as
 provided in this section or section    
#ifjb7;b74  7b7 ,transfers to trust fund
 ,there are hereby appropriated to the  
,disaster ,relief ,fund amounts         
equivalent to the amounts designated    
under section #fjih4  7c7 ,expenditures 
,amounts in the ,disaster ,relief ,fund 
shall be available1 as provided in      
appropriation ,acts1 to supplement funds
 appropriated for disaster relief       
provided for major disasters declared   
pursuant to the ,robert ,t4 ,stafford   
,disaster ,relief and ,emergency        
,assistance ,act 7#db ,u4,s4,c4 #eaba et
 seq474  4  7c7 ,clerical amendments    
7#a7 ,the table of parts for subchapter 
,a of chapter #fa of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following new     
item3  ,part ,,ix4 ,designation of      
overpayments for disaster relief  4     
7#b7 ,the table of sections for         
subchapter ,a of chapter #ih of such    
,code is amended by adding at the end   

the following new item3  ,sec4 #ieab4   
,disaster relief fund4  4  7d7          
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4