S. 207Senate110th Congress (2007-2009)In Committee

Voluntary Support for Reservists and National Guard Members Act

Introduced January 9, 2007

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S285-286)

January 9, 2007

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SenateIntro Referral

Introduced in Senate

January 9, 2007

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S285)

January 9, 2007

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S285-286)

January 9, 2007

Floor Debate

15 members

What members said about S. 207 on the floor

6 Republicans9 Democrats
Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Jan 9, 2007

Mr. President, I rise today with my colleague, Senator Collins, to introduce legislation that protects the retirement benefits earned by public employees and eliminates barriers which discourage many…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Jan 9, 2007

Mr. President, I am pleased to join with my colleague from California, Senator Feinstein, in introducing the Social Security Fairness Act. This bill repeals two provisions of current law--the…

Larry E. Craig
Sen. Larry E. CraigR-ID · Jan 9, 2007

Mr. President, I rise today to introduce the Southern Idaho Bureau of Reclamation Repayment Act of 2007. This Act authorizes prepayment by landowners of their allocated portion of the obligations to…

Christopher J. Dodd
Sen. Christopher J. DoddD-CT · Jan 9, 2007

Mr. President, on the 5th anniversary of No Child Left Behind (NCLB), I rise today to introduce The Standards to Provide Educational Achievement for Kids (SPEAK) Act, a bill designed to start the job…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Jan 9, 2007

Mr. President, the issue of Internet freedom, which is also known as net neutrality, is one that is very important to me. I have long fought in Congress against media concentration, to prevent the…

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Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Jan 9, 2007

Mr. President, today I will once again introduce with the, Senator from Mississippi, Mr. Cochran, and the Senator from Arizona, Mr. McCain, a bill to bring Senate campaigns into the 21st century by…

Hillary Rodham Clinton
Sen. Hillary Rodham ClintonD-NY · Jan 9, 2007

Mr. President, I rise today to introduce the Calling for 2-1-1 Act. I'm thrilled to be a part of the new Democratic Congress as we move to pass the kind of bipartisan legislation I'm talking about…

Barack Obama
Sen. Barack ObamaD-IL · Jan 9, 2007

Mr. President, I rise to speak about the Child Tax Credit and to support S. 218, a bill I've worked on with Senators Snowe and Lincoln. Working families should get the tax relief they deserve, and I…

Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Jan 9, 2007

Mr. President, today Congress is confronted with how to best provide tax relief to American families earning slightly more than the minimum wage. We can do that by expanding the availability of the…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Jan 9, 2007

Mr. President, I rise to re-introduce the Fair Contracts for Growers Act of 2007. This bill would simply instill fairness into contractual dealings between farmers and processors. It ensures that…

Norm Coleman
Sen. Norm ColemanR-MN · Jan 9, 2007

Mr. President, I rise today to introduce legislation to assist the families of our reservists and National Guard members. With our reservists and National Guard members bravely answering our…

Norm Coleman
Sen. Norm ColemanR-MN · Jan 9, 2007

Mr. President, I rise today to introduce legislation to assist the families of our reservists and National Guard members. With our reservists and National Guard members bravely answering our…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Jan 9, 2007

Mr. President, I come before the Senate to once again raise an issue that is near and dear to my heart--an issue that is of great importance to working families across this country. In 2001 and again…

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Ron Wyden
Sen. Ron WydenD-OR · Jan 9, 2007

Mr. President, the legislation I introduce today reauthorizes a very successful cooperative watershed restoration program that I originally sponsored, and that was originally enacted for the Forest…

Pete V. Domenici
Sen. Pete V. DomeniciR-NM · Jan 9, 2007

Mr. President, I rise today with my colleague, Senator Bingaman, to introduce legislation that will designate the Veterans Administration Medical Center in Albuquerque, NM, the ``Raymond G. Murphy…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Jan 9, 2007

Mr. President, today, I am introducing along with Mr. Domenici the ``Pecos National Historical Park Land Exchange Act of 2007''. This bill will authorize a land exchange between the Federal…

Bill Text

Latest available legislative text

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Introduced in SenateIssued January 9, 2007

II

110th CONGRESS

1st Session

S. 207

IN THE SENATE OF THE UNITED STATES

January 9, 2007

Mr. Coleman introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate part or all of any income tax refund to support reservists and National Guard members.

1.

Short title

This Act may be cited as the Voluntary Support for Reservists and National Guard Members Act.

2.

Designation of overpayments to support reservists and National Guard members

(a)

Designation

Subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:

IX

Designation of overpayments to Reserve Income Replacement Program

Sec. 6097. Designation.

6097.

Designation

(a)

In general

In the case of an individual, with respect to each taxpayer’s return for the taxable year of the tax imposed by chapter 1, such taxpayer may designate that a specified portion (not less than $1) of any overpayment of tax for such taxable year be paid over to the Reserve Income Replacement Program (RIRP) under section 910 of title 37, United States Code.

(b)

Manner and time of designation

A designation under subsection (a) may be made with respect to any taxable year only at the time of filing the return of the tax imposed by chapter 1 for such taxable year. 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 signature.

(c)

Overpayments treated as refunded

For purposes of this title, any portion of an overpayment of tax designated under subsection (a) shall be treated as—

(1)

being refunded to the taxpayer as of the last date prescribed for filing the return of tax imposed by chapter 1 (determined without regard to extensions) or, if later, the date the return is filed, and

(2)

a contribution made by such taxpayer on such date to the United States.

.

(b)

Transfers to Reserve Income Replacement Program

The Secretary of the Treasury shall, from time to time, transfer to the Reserve Income Replacement Program (RIRP) under section 910 of title 37, United States Code, the amounts designated under section 6097 of the Internal Revenue Code of 1986, under regulations jointly prescribed by the Secretary of the Treasury and the Secretary of Defense.

(c)

Clerical amendment

The table of parts for subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:

Part IX. Designation of overpayments to Reserve Income Replacement Program

.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2006.