[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4592 Introduced in House (IH)]
103d CONGRESS
2d Session
H. R. 4592
To appropriate 2 percent of Federal individual income tax revenues to
the States to fight crime.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 16, 1994
Mr. Sensenbrenner introduced the following bill; which was referred
jointly to the Committees on the Judiciary, Government Operations,
Rules, and Ways and Means
_______________________________________________________________________
A BILL
To appropriate 2 percent of Federal individual income tax revenues to
the States to fight crime.
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 ``Tax Rebate to Fight Crime Act''.
SEC. 2. TRUST FUNDS TO FIGHT CRIME.
(a) In General.--There is hereby appropriated to the Trust Fund To
Fight Crime of each State for each fiscal year an amount equal to 2
percent of the net Federal individual income tax revenues for such
fiscal year which are attributable to residents of such State.
(b) Trust Fund To Fight Crime.--For purposes of this section, the
term ``Trust Fund To Fight Crime'' means any trust fund established by
State law if the only expenditures permitted to be made from such trust
fund are for--
(1) paying police officers, including salary, overtime, and
other personnel expenses,
(2) building and operating prisons,
(3) paying judges of courts handling criminal cases,
prosecutors, and public defenders, including salary, overtime,
and other personnel expenses, and
(4) paying the rebates described in subsection (d) to
taxpayers.
(c) Definition of Net Federal Individual Income Tax Revenues.--For
purposes of this section, the term `net Federal individual income tax
revenues' means, with respect to any fiscal year, the excess of--
(1) amounts received in the Treasury during such fiscal
from the taxes imposed on individuals under chapters 1 and 24
of the Internal Revenue Code of 1986, over
(2) amounts of such taxes which are credited or refunded to
taxpayers during such fiscal year.
(d) Rebates From State Governments to Their Taxpayers.--
(1) Voluntary rebates.--Amounts in the Trust Fund To Fight
Crime of any State may be rebated (with interest) at any time
to the individuals whose liabilities under chapters 1 and 24 of
the Internal Revenue Code of 1986 were taken into account in
determining the appropriation of the amount to be rebated. The
amount rebated to any individual shall be the amount equal to--
(A) the amount to be rebated, multiplied by
(B) such individual's proportionate share of such
liabilities.
(2) Mandatory rebates.--
(A) In general.--Amounts in the Trust Fund To Fight
Crime of any State shall be rebated if--
(i) such amounts are not spent for the
purposes referred to in paragraphs (1), (2) and
(3) of subsection (b) (or rebated under
paragraph (1) of this subsection) within the 3-
year period after the close of the fiscal year
for which such amounts were appropriated to
such Trust Fund, or
(ii) such amounts are not spent for such
purposes (or rebated under paragraph (1) of
this subsection) within the 1-year period after
the close of the fiscal year for which such
amounts were appropriated to such Trust Fund
unless, before the close of such 1-year period,
the State has adopted a plan on how to spend
such amounts and has spent at least 1/3 of such
amounts for such purposes.
In the case of amounts appropriated for the first
fiscal year beginning after the date of the enactment
of this Act, clause (ii) shall be applied by
substituting ``2-year period'' for ``1-year period''
each place it appears.
(B) Rebates.--Any amount required to be rebated
under this paragraph shall be paid (with interest) to
the individuals whose liabilities under chapters 1 and
24 of the Internal Revenue Code of 1986 were taken into
account in determining the appropriation of such
amount. The amount rebated to any individual shall be
the amount equal to--
(i) the amount required to be rebated,
multiplied by
(ii) such individual's proportionate share
of such liabilities.
(3) Ordering rule.--For purposes of this subsection,
expenditures from any Trust Fund To Fight Crime and rebates
shall be treated as being made from deposits in the order in
which made, beginning with the earliest deposits.
(e) Special Rules.--For purposes of this section--
(1) Transfer of amounts.--Amounts appropriated by this
section shall be transferred at least monthly from the general
fund of the Treasury on the basis of estimates made by the
Secretary of the Treasury of the amounts referred to in this
section. Proper adjustments shall be made in the amounts
subsequently transferred to the extent prior estimates were in
excess of or less than the amounts required to be transferred.
(2) Residence.--An individual shall be treated as a
resident of the State specified in the address shown on the
return of tax imposed by chapter 1 of the Internal Revenue Code
of 1986 (or, if no return is filed, the address specified in
the master files of the Internal Revenue Service).
(3) Information to assist in rebates.--Notwithstanding
section 6103 of such Code, the Secretary of the Treasury shall,
upon request, provide such information as the Secretary
determines necessary to pay the rebates under subsection (d).
(f) Effective Date.--The section shall apply to fiscal years
beginning after the date of the enactment of this Act.
SEC. 3. CONFORMING REDUCTION IN DISCRETIONARY SPENDING LIMITS.
Upon enactment of this Act, the discretionary spending limits set
forth in section 601(a)(2) of the Congressional Budget Act of 1974 (as
adjusted in conformance with section 251 of the Balanced Budget and
Emergency Deficit Control Act of 1985 and, in the Senate, with section
24 of House Concurrent Resolution 218 (103d Congress)) are reduced as
necessary to reflect the amounts appropriated by this Act.
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