Donate for Disaster Relief Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 2032 To amend the Internal Revenue Code of 1986 to allow individuals to designate overpayments of income tax for disaster relief. IN THE HOUSE OF REPRESENTATIVES APRIL 2, 2019 Mr. HASTINGS (for himself, Ms. JACKSON LEE, and Ms. MOORE) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infra- structure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdic- tion of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to allow indi- viduals to designate overpayments of income tax for dis- aster relief. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Donate for Disaster 4 Relief Act of 2019’’. 5 VerDate Sep 11 2014 02:39 Apr 13, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2032.IH H2032 kjohnson on DSK79L0C42 with BILLS 2 •HR 2032 IH SEC. 2. DESIGNATION OF OVERPAYMENTS FOR DISASTER 1 RELIEF. 2 (a) IN GENERAL.—Subchapter A of chapter 61 of the 3 Internal Revenue Code of 1986 is amended by adding at 4 the end the following new part: 5 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS 6 FOR DISASTER RELIEF 7 ‘‘Sec. 6098. Designation of overpayments for disaster relief. ‘‘SEC. 6098. DESIGNATION OF OVERPAYMENTS FOR DIS- 8 ASTER RELIEF. 9 ‘‘(a) IN GENERAL.—Every individual, with respect to 10 the taxpayer’s return for the taxable year of the tax im- 11 posed by chapter 1, may designate that a specified portion 12 (not less than $1) of any overpayment of such tax be paid 13 over to the Disaster Relief Fund. 14 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des- 15 ignation under subsection (a) may be made with respect 16 to any taxable year— 17 ‘‘(1) at the time of filing the return of the tax 18 imposed by chapter 1 for such taxable year, or 19 ‘‘(2) at any other time (after such time of fil- 20 ing) specified in regulations prescribed by the Sec- 21 retary. 22 Such designation shall be made in such manner as the 23 Secretary prescribes by regulations except that, if such 24 designation is made at the time of filing the return of the 25 VerDate Sep 11 2014 02:39 Apr 13, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2032.IH H2032 kjohnson on DSK79L0C42 with BILLS 3 •HR 2032 IH tax imposed by chapter 1 for such taxable year, such des- 1 ignation shall be made either on the first page of the re- 2 turn or on the page bearing the taxpayer’s signature. 3 ‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 4 purposes of this title, any portion of an overpayment of 5 tax designated under subsection (a) shall be treated as— 6 ‘‘(1) being refunded to the taxpayer as of the 7 last date prescribed for filing the return of tax im- 8 posed by chapter 1 (determined without regard to 9 extensions) or, if later, the date the return is filed, 10 and 11 ‘‘(2) a contribution made by such taxpayer on 12 such date to the United States.’’. 13 (b) DISASTER RELIEF FUND.—Subchapter A of 14 chapter 98 of such Code is amended by adding at the end 15 the following new section: 16 ‘‘SEC. 9512. DISASTER RELIEF FUND. 17 ‘‘(a) CREATION OF TRUST FUND.—There is estab- 18 lished in the Treasury of the United States a trust fund 19 to be known as the ‘Disaster Relief Fund’, consisting of 20 such amounts as may be appropriated or credited to such 21 fund as provided in this section or section 9602(b). 22 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here- 23 by appropriated to the Disaster Relief Fund amounts 24 equivalent to the amounts designated under section 6098. 25 VerDate Sep 11 2014 02:39 Apr 13, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2032.IH H2032 kjohnson on DSK79L0C42 with BILLS 4 •HR 2032 IH ‘‘(c) EXPENDITURES.—Amounts in the Disaster Re- 1 lief Fund shall be available, as provided in appropriation 2 Acts, to supplement funds appropriated for disaster relief 3 provided for major disasters declared pursuant to the Rob- 4 ert T. Stafford Disaster Relief and Emergency Assistance 5 Act (42 U.S.C. 5121 et seq.).’’. 6 (c) CLERICAL AMENDMENTS.— 7 (1) The table of parts for subchapter A of chap- 8 ter 61 of the Internal Revenue Code of 1986 is 9 amended by adding at the end the following new 10 item: 11 ‘‘PART IX. DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF’’. (2) The table of sections for subchapter A of 12 chapter 98 of such Code is amended by adding at 13 the end the following new item: 14 ‘‘Sec. 9512. Disaster relief fund.’’. (d) EFFECTIVE DATE.—The amendments made by 15 this section shall apply to taxable years beginning after 16 the date of the enactment of this Act. 17 Æ VerDate Sep 11 2014 02:39 Apr 13, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H2032.IH H2032 kjohnson on DSK79L0C42 with BILLS