,i #aafth ,,congress #ast ,session ,h4 ,r4 #cgag ,,in ,,the ,,house ,,of ,,representatives ,july #aa1 #bjai,mr4 ,green of ,tennessee 7for himself1 ,mr4 ,massie1 ,mr4 ,gaetz1 ,mr4 ,bilirakis1 ,mr4 ,gibbs1 ,mr4 ,roy1 ,mr4 ,norman1 ,mr4 ,higgins of ,louisiana1 ,mr4 ,hice of ,georgia1 ,mr4 ,baird1 ,mr4 ,pence1 ,mr4 ,turner1 ,mr4 ,buchanan1 ,mr4 ,reschenthaler1 ,mr4 ,rutherford1 ,mr4 ,womack1 ,mr4 ,biggs1 ,mr4 ,kelly of ,mississippi1 ,mr4 ,johnson of ,louisiana1 ,mr4 ,stivers1 ,mr4 ,riggleman1 ,mr4 ,burchett1 ,mr4 ,smith of ,missouri1 ,mr4 ,budd1 ,mr4 ,dunn1 ,mr4 ,mc,kinley1 ,mr4 ,cline1 ,mr4 ,rogers of ,alabama1 ,mr4 ,shimkus1 ,mr4 ,comer1 ,mr4 ,harris1 ,mr4 ,davidson of ,ohio1 ,mr4 ,yoho1 ,mr4 ,walker1 and ,mr4 ,spano7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to terminate the designation of income tax payments to the ,presidential ,election ,campaign ,fund and to provide for the designation of income tax payments to the ,border ,wall ,trust ,fund1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,dollars for the ,wall ,act4 #b4 ,termination of designation of income tax payments to the ,presidential ,election ,campaign ,fund 7a7 ,in general ,section #fjif of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7d7 ,termination ,this section shall not apply to taxable years beginning after ,december #ca1 #bjah4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #c4 ,designation of income tax payments to ,border ,wall ,trust ,fund 7a7 ,in general ,subchapter ,a of chapter #fa of the ,internal ,revenue ,code of #aihf 7relating to information and returns7 is amended by adding at the end the following new part3 ,,ix ,designation of ,income ,tax ,payments to ,border ,wall ,trust ,fund ,sec4 #fjih4 ,designation to ,border ,wall ,trust ,fund4 #fjih4 ,designation to ,border ,wall ,trust ,fund 7a7 ,in general ,every individual 7other than a nonresident alien7 whose income tax liability for the taxable year is #c or more may designate that #c shall be paid over to the ,border ,wall ,trust ,fund in accordance with the provisions of section #ieab4 ,in the case of a joint return of husband and wife having an adjusted income tax liability of #f or more1 each spouse may designate that #c shall be paid to the fund4 7b7 ,income tax liability ,for purposes of subsection 7a71 the income tax liability of an individual for any taxable year is the amount of the tax imposed by chapter #a on such individual for such taxable year 7as shown on the individual's return71 reduced by the sum of the credits 7as shown on such return7 allowable under part ,,iv of subchapter ,a of chapter #a 7other than subpart ,c thereof74 7c7 ,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 the time of filing the return of the tax imposed by chapter #a for such taxable year7 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 4 7b7 ,border ,wall ,trust ,fund ,subchapter ,a of chapter #ih of such ,code 7relating to establishment of trust funds7 is amended by adding at the end the following new section3 #ieab4 ,border ,wall ,trust ,fund 7a7 ,creation of trust fund ,there is established in the ,treasury of the ,united ,states a trust fund to be known as the ,border ,wall ,trust ,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 ,border ,wall ,trust ,fund amounts equivalent to the amounts designated under section #fjih4 7c7 ,expenditures ,amounts in the ,border ,wall ,trust ,fund shall be available1 as provided in appropriation ,acts1 only for the purpose of building a physical wall along the southern border of the ,united ,states4 4 7c7 ,clerical amendments 7#a7 ,the table of parts for subchapter ,a of chapter #fa of such ,code is amended by adding at the end the following new item3 ,part ,,ix4 ,designation of income tax payments to ,border ,wall ,trust ,fund4 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 ,border ,wall ,trust ,fund4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4