H.R.81 - Hunger Emergency Assistance and Relief Trust Act of 1989101st Congress (1989-1990)
|Sponsor:||Rep. Carr, Bob [D-MI-6] (Introduced 01/03/1989)|
|Committees:||House - Ways and Means; Education and Labor|
|Latest Action:||House - 02/21/1989 Referred to the Subcommittee on Human Resources. (All Actions)|
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Text: H.R.81 — 101st Congress (1989-1990)All Information (Except Text)
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- Bill and resolution texts for 1989-1992 (101st-102nd Congresses) predate authenticated digital publishing.
Introduced in House
HR 81 IH 101st CONGRESS 1st Session H. R. 81 To amend the Internal Revenue Code of 1986 to allow individuals to direct that part or all of their income tax refunds be contributed to a trust fund established for the relief of domestic and international hunger, and to establish a commission to oversee the distribution of such contributions. IN THE HOUSE OF REPRESENTATIVES January 3, 1989 Mr. CARR introduced the following bill; which was referred jointly to the Committees on Ways and Means and Education and Labor A BILL To amend the Internal Revenue Code of 1986 to allow individuals to direct that part or all of their income tax refunds be contributed to a trust fund established for the relief of domestic and international hunger, and to establish a commission to oversee the distribution of such contributions. 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 `Hunger Emergency Assistance and Relief Trust Act of 1989'. SEC. 2. ELECTION OF TAXPAYERS TO DIRECT INCOME TAX REFUNDS TO HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST. (a) IN GENERAL- Section 6402 of the Internal Revenue Code of 1986 (relating to authority to make credits or refunds) is amended by redesignating subsections (e), (f), (g), (h), and (i) as subsections (g), (h), (i), (j), and (k), respectively, and by inserting after subsection (d) the following new subsections: `(e) Offset of Amount of Income Tax Refund Designated to be Paid Over to Hunger Emergency Assistance and Relief Trust- `(1) IN GENERAL- The amount of any overpayment of income tax to be refunded to the person making the overpayment shall be reduced by the sum designated by the person on the person's return of tax to be paid over to the Hunger Emergency Assistance and Relief Trust. `(2) NOTICE OF REDUCTION PROVIDED ON REQUEST- The Secretary shall, on request of any person who designates an amount to be paid over under paragraph (1), notify the person that such amount has been paid over to the Hunger Emergency Assistance and Relief Trust. `(f) PRIORITIES FOR OFFSET- Any overpayment by a person shall be reduced pursuant to subsections (c), (d), and (e), and in that order, before such overpayment is credited to the future liability for tax of such person pursuant to subsection (b).' (b) Conforming Amendments- (1) Subsection (a) of section 6402 of the Internal Revenue Code of 1986 is amended by striking `(c) and (d),' and inserting `(c), (d), and (e),'. (2) Subsection (c) of such section is amended by striking the last sentence. (3) Paragraph (2) of subsection (d) of such section is amended-- (A) by striking the first sentence, and (B) by amending the heading of such paragraph to read as follows: `(2) Application of overpayment against multiple debts- '. SEC. 3. ESTABLISHMENT OF HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST. (a) IN GENERAL- Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to establishment of trust funds) is amended by adding at the end the following new section: `SEC. 9511. HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST. `(a) IN GENERAL- There is established in the Treasury of the United States a trust fund to be known as the `Hunger Emergency Assistance and Relief Trust', consisting of such amounts as may be transferred or credited to the Hunger Emergency Assistance and Relief Trust as provided in this section or section 9602(b). `(b) TRANSFERS TO HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST OF AMOUNTS DESIGNATED TO THE TRUST BY TAXPAYERS- The Secretary shall, from time to time, transfer to the trust an amount equal to the sum of the amounts by which overpayments of tax are reduced under section 6402(e). `(c) EXPENDITURES FROM HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST- Amounts in the Hunger Emergency Assistance and Relief Trust shall be made available to qualified hunger relief services organizations (as defined in section 9052(a)) as provided in section 9051.' (b) CLERICAL AMENDMENT- The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: `Sec. 9511. Hunger Emergency Assistance and Relief Trust.' SEC. 4. DISTRIBUTION OF HUNGER RELIEF FUNDS. (a) IN GENERAL- Subtitle H of the Internal Revenue Code of 1986 (relating to financing of presidential election campaigns) is amended by adding at the end the following new chapter: CHAPTER 97--DISTRIBUTION OF HUNGER RELIEF FUNDS `SUBCHAPTER A. Distribution of funds. `SUBCHAPTER B. Hunger Commission. `Subchapter A--Distribution of Funds `Sec. 9051. Payments to hunger relief services organizations. `Sec. 9052. Definitions. `Sec. 9053. Repayments. `Sec. 9054. Prohibited acts. `Sec. 9055. Authority of Hunger Commission to inform State attorney general of possible State law violations. `Sec. 9056. Reports to Congress; regulations. `SEC. 9051. PAYMENTS TO HUNGER RELIEF SERVICES ORGANIZATIONS. `(a) AUTHORIZED BY HUNGER COMMISSION- On receipt of an authorization from the Hunger Commission under section 9062(a) for payment to a qualified hunger relief services organization, the Secretary shall pay to the organization out of the Hunger Emergency Assistance and Relief Trust established by section 9511 the amount authorized by the Commission to be paid. `(b) Use of Payments- `(1) UNDER CONTROL OF PAYEE- Amounts paid to any qualified hunger relief services organization under section 9511(c) (relating to expenditures from Hunger Emergency Assistance and Relief Trust) shall, subject to paragraph (2), be under the control of the organization. `(2) LIMITATION ON ADMINISTRATIVE EXPENSES- An organization shall not use more than 10 percent of the sum of any amount paid to it under section 9511(c) and any contribution made by it to match such paid amount, for administrative expenses. `(c) NO ENTITLEMENT CREATED BY THIS CHAPTER- Nothing in this chapter shall be construed to create any entitlement to any payment under this chapter. `SEC. 9052. DEFINITIONS. `(a) QUALIFIED HUNGER RELIEF SERVICES ORGANIZATION- For purposes of this chapter, the term `qualified hunger relief services organization' means any organization which-- `(1) is described in section 501(c)(3), `(2) is exempt from Federal income taxation under section 501(a), `(3) is recognized under the laws of the State in which it is organized and the laws of the State in which it maintains its principal place of business, as a charitable organization which has as its principal purpose the relief of hunger, `(4) has been in existence for at least 2 years, `(5) uses not more than 22 percent of its annual budget for administrative costs and evidences such use in its annual report, `(6) satisfies the Commission that the organization has developed, and is able to implement, a hunger relief plan, `(7) agrees in writing to obtain and furnish to the Commission such information or evidence as the Commission may request concerning the operations of the organization, `(8) agrees in writing to keep and furnish to the Commission such records, books, and other information as the Commission may request, and `(9) agrees, on request of the Commission, to be audited and examined by the Commission, and to pay any amounts required to be paid under section 9053. `(b) HUNGER RELIEF PLAN- For purposes of this chapter, the term `hunger relief plan' means a plan for the amelioration or alleviation of actual or threatened starvation or severe malnutrition of individuals. `(c) COMMISSION- For purposes of this chapter, the term `Commission' means the Hunger Commission established by section 9061. `SEC. 9053. REPAYMENTS. `(a) IN GENERAL- If the Commission determines that any organization receiving any amount under section 9511(c) has engaged in any prohibited act described in section 9054-- `(1) the Commission shall notify the organization of the act and the amounts (if any) involved, `(2) the organization shall pay to the Secretary of the Treasury an amount equal to the amounts (if any) involved, and `(3) the Commission may direct the Secretary of the Treasury to deny the organization exemption from taxation under section 501(a) only for taxable years after the taxable year during which the prohibited act occurred. `(b) DEPOSIT OF REPAYMENTS- Any payment received by the Secretary of the Treasury under subsection (a)(2) shall be deposited in the Hunger Emergency Assistance and Relief Trust. `SEC. 9054. PROHIBITED ACTS. `It shall be unlawful for any organization which is paid any amount under section 9511(c) in respect of a hunger relief plan to do any of the following acts: `(1) FAIL TO MATCH PAYMENT- Fail to make a matching contribution to the hunger relief plan in an amount equal to such paid amount. `(2) FAIL TO PROPERLY USE PAYMENT- Fail to use such paid amount and the matching contribution in connection with the hunger relief plan in respect of which such amount is paid. `(3) INCUR EXCESSIVE ADMINISTRATIVE EXPENSES- Use more than 10 percent of any such paid amount or more than 10 percent of any matching contribution during any calendar year for administrative expenses. `(4) NOT COMPLY WITH CERTAIN COMMISSION REQUESTS- Fail to comply with any request by the Commission described in paragraph (7), (8), or (9) of section 9052(a). `SEC. 9055. AUTHORITY OF HUNGER COMMISSION TO INFORM STATE ATTORNEY GENERAL OF POSSIBLE STATE LAW VIOLATIONS. `The Commission may furnish the Attorney General of the State in which any organization receiving amounts under this chapter is organized or maintains its principal place of business any information received by the Commission indicating that the organization may be in violation of State law. `SEC. 9056. REPORTS TO CONGRESS; REGULATIONS. `(a) REPORTS- On or before June 1, 1989, and annually thereafter, the Commission shall submit to the Select Committee on Hunger of the House of Representatives, the Committee on Appropriations of the House of Representatives, and the Committee on Appropriations of the Senate, a report containing a detailed accounting of funds authorized to be paid from the Hunger Emergency Assistance and Relief Trust. `(b) REGULATIONS- The Commission may prescribe such regulations concerning the conduct of examinations and audits, and the keeping and submission of records, books, and other information, as it deems necessary to carry out the functions and duties imposed on it by this Chapter. `Subchapter B--Hunger Commission `Sec. 9061. Establishment. `Sec. 9062. Duties. `Sec. 9063. Membership. `Sec. 9064. Term of office. `Sec. 9065. Compensation of Commission members. `Sec. 9066. Powers. `Sec. 9067. Director and staff of Commission. `Sec. 9068. Rules governing Commission meetings. `Sec. 9069. Authorization of appropriations. `SEC. 9061. ESTABLISHSMENT. `There is established a commission to be known as the Hunger Commission. `SEC. 9062. DUTIES. `(a) Distribution of Funds to Qualified Hunger Relief Services Organizations- `(1) MATCHING GRANTS- The Commission shall direct the Secretary of the Treasury to pay from the Hunger Emergency Assistance and Relief Trust any amount the Commission deems appropriate, to any qualified hunger relief services organization for the purpose of providing hunger relief services under a hunger relief plan, if the organization agrees to, and demonstrates to the Commission the capacity to, contribute an amount for such purpose equal to the amount to be paid to the organization. `(2) LIMITATION- The Commission may not direct under subsection (a) the payment of more than $100,000 to a single organization in a single fiscal year. `(b) FUNDS TO BE DISTRIBUTED WITHIN 180 DAYS- Within 180 days after the date any amount is received in the Hunger Emergency Assistance and Relief Trust, the Commission shall authorize the payment of such amount to 1 or more qualified hunger relief services organizations. `(c) AT LEAST 50 PERCENT OF FUNDS TO BE USED FOR DOMESTIC HUNGER RELIEF- At least 50 percent of amounts received into the Hunger Emergency Assistance and Relief Trust during any calendar year shall be paid to qualified hunger relief services organizations for the purpose of providing hunger relief services in the United States (or bearing administrative expenses associated with the provision of such services). To the extent practical, the Commission shall assure that both rural and urban areas of the United States receive a fair proportion of the hunger relief services provided in the United States under this chapter. `SEC. 9063. MEMBERSHIP. `(a) 5 MEMBERS- The Commission shall consist of 5 members. `(b) Appointment- `(1) PRESIDENT APPOINTS 4- During January 1989, the President shall appoint 4 Commission members. 2 appointees shall be from the Democratic Party and the other 2 appointees shall be from the Republican Party. `(2) PRESIDENTIAL APPOINTEES APPOINT CHAIR- The 4 Commission members appointed under paragraph (1) shall appoint another individual to be the Chair of the Commission. `(c) VACANCIES- A vacancy in the Commission shall be filled in the manner in which the original appointment was made. `SEC. 9064. TERM OF OFFICE. `(a) 3. YEARS- Appointment to the Commission shall be for a term of 3 years to begin on January 1, 1989, and every 3rd year thereafter. `(b) EXCEPTIONS- `(1) FILLING OF VACANCY- Any member appointed to fill a vacancy occurring before the expiration of the term for which the predecessor for such member was appointed shall be appointed only for the remainder of such term. `(2) SUCCESSION- A member may serve after the expiration of the term of office of such member until his successor has taken office. `SEC. 9065. COMPENSATION OF COMMISSION MEMBERS. `Commission members shall not receive pay, allowances, or benefits by reason of their service on the Commission. `SEC. 9066. POWERS. `(a) HEARINGS- The Commission, may, in the United States, for the purpose of performing its duties under this chapter, hold such hearings, sit and act at such times and places, take such testimony, receive such evidence, and conduct such audits of organizations requesting or receiving funds from the Commission, as the Commission considers appropriate. The Commission may administer oaths or affirmations to witnesses appearing before it. `(b) OBTAINING OFFICIAL DATA- The Commission may secure directly from any department or agency of the United States information necessary to enable it to perform duties of the Commission under this chapter. On request of the Chair of the Commission, the head of such department or agency shall furnish such information to the Commission. `(c) SUBPOENAS- `(1) AUTHORITY TO ISSUE SUBPOENAS- The Commission may issue subpoenas requiring witnesses to attend and testify and to produce evidence relating to any matter under investigation by the Commission. Such witness attendance and production of evidence may be required from any place within or without the United States at any designated place of hearing in the United States. `(2) GRANT OF IMMUNITY- An individual may not be prosecuted or subjected to any penalty or forfeiture by reason of any transaction, matter, or thing concerning which such individual is compelled to testify or produce evidence, after having claimed the privilege against self-incrimination, except such individual shall not be exempt from prosecution and punishment for perjury committed in so testifying. Excuse from attending and testifying or from producing books, records, correspondence, documents, or other evidence in obedience to a subpoena, on the ground that the testimony or evidence required of an individual may tend to incriminate or subject such individual to a penalty or forfeiture shall not be granted to any such individual. `(3) CONSEQUENCES OF REFUSAL TO OBEY SUBPOENA- Any individual issued a subpoena under this subsection who refuses to obey such subpoena or is guilty of contumacy, may, on application by the Commission, be ordered by any court of the United States in the judicial district in which the hearing is conducted or within which such individual if found, resides, or transacts business, to appear before the Commission to produce evidence or give testimony relating to any matter under investigation. Such court may punish any failure to obey such order as a contempt of such court. `(4) SERVICE OF SUBPOENA- Any subpoena by the Commission shall be served in the manner provided for the service of subpoenas issued by a United States district court under the Federal Rules of Civil Procedure for the United States district courts. `(5) SERVICE OF OTHER PROCESS- Any other process of any court to which application may be made under this subsection shall be served in the judicial district in which the person required to be served resides or is found. `(d) GIFTS- The Commission may accept, use, and dispose of gifts of money, services, or property. `(e) MAILS- The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the United States. `(f) STAFF OF FEDERAL AGENCIES- On request of the Chair of the Commission, the head of any Federal agency is authorized to detail, on a reimbursable basis, any personnel of such agency to the Commission to assist the Commission in carrying out its duties under this chapter. `(g) ADMINISTRATIVE SUPPORT SERVICES- The Administrator of General Services shall provide to the Commission, on a reimbursable basis, such administrative support services as the Chair of the Commission may request. `(h) DELEGATION OF AUTHORITY TO MEMBERS AND AGENTS- The Commission may delegate to any of its members or agents its authority to take any action authorized by this section. `SEC. 9067. DIRECTOR AND STAFF OF COMMISSION. `(a) DIRECTOR- The Commission may appoint a Director to be paid at a rate not to exceed the maximum rate of basic pay payable for GS-14 of the General Schedule. `(b) STAFF- With the approval of the Commission, the Director may appoint additional personnel subject to the provisions of title 5, United States Code, governing appointments in the competitive service, and such personnel shall be paid in accordance with the provisions of chapter 51 and subchapter III of chapter 53 of such title relating to classification and General Schedule pay rates. `(c) EXPERTS AND CONSULTANTS- Subject to such rules as may be prescribed by the Commission, the Director may procure temporary and intermittent services under section 3109(b) of title 5, United States Code. `SEC. 9068. RULES GOVERNING COMMISSION MEETINGS. `(a) QUORUM- The Chair of the Commission and 2 other Commission members shall constitute a quorum. `(b) MEETINGS- The Commission shall meet not less frequently than quarterly, at the call of a majority of its members, in sessions open to the public. `(c) VOTING- The Chair of the Commission shall not have the power to vote at any Commission meeting, except to break a tie. `SEC. 9069. AUTHORIZATION OF APPROPRIATIONS. `For administrative expenses, there are authorized to be appropriated to the Commission an amount not to exceed $150,000 for each fiscal year beginning after September 30, 1988.' (b) Clerical Amendments- (1) Subtitle H of the Internal Revenue Code of 1986 is amended by amending the heading for such subtitle to read as follows: `Subtitle H--Financing of Presidential Election Campaigns; Distribution of Hunger Relief Funds' (2) The table of chapters for such subtitle is amended by adding at the end the following new item: ` CHAPTER 97. Distribution of hunger relief funds.' (3) The table of subtitles for such Code is amended by amending the item relating to subtitle H by striking `campaigns.' and inserting `campaigns; distribution of hunger relief funds.'. SEC. 5. EFFECTIVE DATES. (a) ELECTION OF TAXPAYERS TO DIRECT INCOME TAX REFUNDS TO HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST- The amendments made by section 2 shall apply to taxable years beginning after December 31, 1988. (b) ESTABLISHMENT OF HUNGER EMERGENCY ASSISTANCE AND RELIEF TRUST- The amendments made by section 3 shall apply to the amounts received after December 31, 1988. (c) DISTRIBUTION OF HUNGER RELIEF FUNDS- The amendments made by section 4 shall take effect on January 1, 1989.