,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #gfdh  ,,in ,,the ,,house ,,of  
,,representatives  ,july #af1 #bjbj,ms4 
,moore 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
 allow for contributions to a ,taxpayer 
,fairness ,fund1 and for other purposes4
  #a4 ,short title ,this ,act may be    
cited as the ,taxpayer ,fairness ,fund  
,act of #bjbj4  #b4 ,designation of     
overpayments as contributions to        
,taxpayer ,fairness ,fund  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 as contributions to     
,taxpayer ,fairness ,fund  ,sec4 #fjig4 
,designation to ,taxpayer ,fairness     
,fund4  #fjig4 ,designation to ,taxpayer
 ,fairness ,fund  7a7 ,in general ,every
 individual 7other than a nonresident   
alien7 who is not a recipient of the    

,earned ,income ,tax ,credit1 the ,child
 ,tax ,credit1 or the ,american         
,opportunity ,tax ,credit and who makes 
a return of the tax imposed by subtitle 
,a for any taxable year may designate   
that #e of the amount of any overpayment
 of tax for such taxable year shall be  
paid over to the ,taxpayer ,fairness    
,fund in accordance with the provisions 
of section #ieab4 ,in the case of a     
joint return1 each spouse may designate 
that #e shall be paid to the 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 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 that 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 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 extensions74  4  7b7 
,creation of trust fund ,subchapter ,a  
of chapter #ih of such ,code is amended 
by adding at the end the following new  
section3  #ieab4 ,taxpayer ,fairness    
,fund  7a7 ,creation of fund ,there is  
established in the ,treasury of the     
,united ,states a trust fund to be known
 as the ,taxpayer ,fairness ,fund       
7hereinafter in this section referred to
 as the fund71 consisting of such       
amounts as may be credited or paid to   
the fund as provided in section #fjig4  
7b7 ,transfers to fund ,there are hereby
 appropriated to the fund amounts       

equivalent to the amounts of the        
overpayments of tax to which            
designations under section #fjig apply4 
7c7 ,expenditures from fund ,amounts in 
the fund shall be made available1 as    
appropriated1 to the ,internal ,revenue 
,service for hiring1 training1 and      
employment of personnel for tax         
enforcement activities of the ,internal 
,revenue ,service to determine and      
collect owed taxes from-- 7#a7          
individuals with annual income of       
#ejj1jjj or more1 and  7#b7 corporations
 with assets valued at #e million or    
more4  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      
overpayments as contributions to        
,taxpayer ,fairness ,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 ,taxpayer ,fairness 

,fund4  4  7d7 ,effective date ,the     
amendments made by this section shall   
apply to taxable years ending after the 
date of the enactment of this ,act4