Summary

To amend the Internal Revenue Code of 1986 to allow individuals to designate overpayments of income tax for disaster relief. Read More

Status

This bill was introduced on Feb 5, 2013, in a previous session of Congress, but was not passed.

Date Introduced
Feb 5, 2013

Co-Sponsors

Bill Text

A BILL

To amend the Internal Revenue Code of 1986 to allow individuals to designate overpayments of income tax for disaster relief.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Donate for Disaster Relief Act of 2013''.

SEC. 2. DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF.

(a) In General.--Subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:

``PART IX--DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF

``Sec. 6098. Designation of overpayments for disaster relief.

``SEC. 6098. DESIGNATION OF OVERPAYMENTS FOR DISASTER RELIEF.

``(a) In General.--Every individual, with respect to the taxpayer's return for the taxable year of the tax imposed by chapter 1, may designate that a specified portion (not less than $1) of any overpayment of such tax be paid over to the Disaster Relief Fund. ``(b) Manner and Time of Designation.--A designation under subsection (a) may be made with respect to any taxable year-- ``(1) at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or ``(2) at any other time (after such time of filing) specified in regulations prescribed by the Secretary. Such designation shall be made in such manner as the Secretary prescribes by regulations except that, if such designation is made at the time of filing the return of the tax imposed by chapter 1 for such...

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State: CA

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Bill Summary

To amend the Internal Revenue Code of 1986 to allow individuals to designate overpayments of income tax for disaster relief.

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