,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gfdh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbj,ms4  
,moore introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ = contributions  
to a ,taxpay] ,fairness ,fund1 & = o!r  
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,taxpay] ,fairness ,fund   
,act ( #bjbj4  #b4 ,designation (       
ov]paym5ts z contributions to ,taxpay]  
,fairness ,fund  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 z contributions to ,taxpay]  
,fairness ,fund  ,sec4 #fjig4           
,designation to ,taxpay] ,fairness      
,fund4  #fjig4 ,designation to ,taxpay] 
,fairness ,fund  7a7 ,9 g5]al ,e        
individual 7o!r ?an a nonresid5t ali57  
:o is n a recipi5t ( ! ,e>n$ ,income    
,tax ,cr$it1 ! ,*ild ,tax ,cr$it1 or !  
,am]ican ,opportunity ,tax ,cr$it & :o  

makes a return ( ! tax impos$ by        
subtitle ,a = any taxable ye> may       
designate t #e ( ! am\nt ( any ov]paym5t
 ( tax = su* taxable ye> %all be paid   
ov] to ! ,taxpay] ,fairness ,fund 9     
accordance ) ! provisions ( section     
#ieab4 ,9 ! case ( a jo9t return1 ea*   
sp\se may designate t #e %all be paid to
 ! 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] ! "t ( fil+ ! return
 ( ! tax impos$ by *apt] #a = su*       
taxable ye>7 specifi$ 9 regulations     
prescrib$ by ! ,secret>y4  ,su*         
designation %all be made 9 su* mann] z !
 ,secret>y prescribes by regulations    
except t 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 be+ refund$ to ! taxpay] z (
 ! la/ date prescrib$ = fil+ ! return ( 
tax impos$ by *apt] #a 7det]m9$ )\t     
reg>d to ext5sions74  4  7b7 ,creation (
 tru/ fund ,sub*apt] ,a ( *apt] #ih (   
su* ,code is am5d$ by add+ at ! end !   
foll[+ new section3  #ieab4 ,taxpay]    
,fairness ,fund  7a7 ,creation ( fund   
,!re is e/abli%$ 9 ! ,treasury ( !      
,unit$ ,/ates a tru/ fund to be kn[n z !
 ,taxpay] ,fairness ,fund 7h]e9aft] 9   
?is section ref]r$ to z ! fund71 consi/+
 ( su* am\nts z may be cr$it$ or paid to
 ! fund z provid$ 9 section #fjig4  7b7 
,transf]s to fund ,!re are h]eby        
appropriat$ to ! fund am\nts equival5t  
to ! am\nts ( ! ov]paym5ts ( tax to :i* 
designations "u section #fjig apply4    
7c7 ,exp5ditures f fund ,am\nts 9 ! fund
 %all be made available1 z appropriat$1 
to ! ,int]nal ,rev5ue ,s]vice = hir+1   
tra9+1 & employm5t ( p]sonnel = tax     
en=cem5t activities ( ! ,int]nal ,rev5ue
 ,s]vice to det]m9e & collect ow$ taxes 
f-- 7#a7 individuals ) annual income (  

#ejj1jjj or m1 &  7#b7 corporations )   
assets valu$ at #e million or m4  4  7c7
 ,cl]ical am5dm5ts  7#a7 ,! table ( p>ts
 = sub*apt] ,a ( *apt] #fa ( su* ,code  
is am5d$ by add+ at ! end ! foll[+ new  
item3  ,"p ,,ix4 ,designation (         
ov]paym5ts z contributions to ,taxpay]  
,fairness ,fund4  4  7#b7 ,! table (    
sections = sub*apt] ,a ( *apt] #ih ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+ new item3  ,sec4 #ieab4 ,taxpay] 
,fairness ,fund4  4  7d7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ?is ,act4