S. 1166Senate111th Congress (2009-2011)In Committee

Voluntary Support for Reservists and National Guard Members Act

Sponsored by Harry ReidSen. Harry Reid (D-NV)
Introduced June 3, 2009

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 S6032-6033)

June 3, 2009

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SenateIntro Referral

Introduced in Senate

June 3, 2009

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S6032)

June 3, 2009

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6032-6033)

June 3, 2009

Floor Debate

5 members

What members said about S. 1166 on the floor

5 Democrats
Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Jun 3, 2009

Mr. President, today I introduce the Community-Based Health Care Retraining Act, which would amend the Workforce Investment Act to help communities with both significant job losses and shortages in…

Herb Kohl
Sen. Herb KohlD-WI · Jun 3, 2009

Mr. President, I rise today to express my support for the Confidence in Long-Term Care Insurance Act of 2009. With America aging at an unprecedented rate, and with the high and rising costs of caring…

Maria Cantwell
Sen. Maria CantwellD-WA · Jun 3, 2009

Mr. President, I rise today to introduce the Preserving Patient Access to Primary Care Act of 2009, together with my colleagues from Maine, Senator Susan Collins, and from Rhode Island, Senator…

Harry Reid
Sen. Harry ReidD-NV · Jun 3, 2009

Mr President, I rise today to introduce legislation to help reduce the financial burden placed on our Reserve and National Guard troops and their families. More than a quarter of a million have…

Harry Reid
Sen. Harry ReidD-NV · Jun 3, 2009

Mr President, I rise today to introduce legislation to help reduce the financial burden placed on our Reserve and National Guard troops and their families. More than a quarter of a million have…

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Mark L. Pryor
Sen. Mark L. PryorD-AR · Jun 3, 2009

Mr. President, I rise today to introduce legislation with Senators Brownback, Bayh, Isakson, and Chambliss. The Critical Access Flexibility Act of 2009 will return to States the flexibility needed to…

Bill Text

Latest available legislative text

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Introduced in SenateIssued June 3, 2009

II

111th CONGRESS

1st Session

S. 1166

IN THE SENATE OF THE UNITED STATES

June 3, 2009

Mr. Reid 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 $5) 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, 2009.